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Dáil Éireann debate -
Wednesday, 23 Oct 1985

Vol. 361 No. 1

Written Answers. - Income Tax.

123.

asked the Minister for Finance when a person (details supplied) in Dublin 11 will receive a tax rebate which has been outstanding for some time.

I have been advised by the Revenue Commissioners that a review of the taxpayer's liability for the year 1984-85 was carried out on 6 August 1985 and an overpayment arose. A cheque in settlement was issued to him on 13 August 1985 and has been cashed. There is no further repayment due in this case.

124.

asked the Minister for Finance when tax adjustments and a tax refund will issue to a person (details supplied) in County Westmeath as he supplied all relevant documents.

I have been advised by the Revenue Commissioners that a review of the taxpayer's liability for the year 1984-85 was completed on 26 June 1985. A cheque in settlement of the refund found to be due was issued to him on 9 July 1985. An amended certificate of tax free allowances for the current year, 1985-86, incorporating all the allowances and reliefs to which the taxpayer is entitled was issued to him on 10 July 1985.

125.

asked the Minister for Finance the reasons a VAT refund has not been made to a person (details supplied) in County Galway; the date on which this refund will be made; the amount of the refund; and if he will make a statement on the matter.

I am advised by the Revenue Commissioners that a cheque in the amount of £329.55 issued to the claimant concerned on 17 October 1985. The claim, which included expenses incurred up to seven years earlier, was received on 22 March 1985. Certain information necessary for the authorisation of payment was sought from the claimant in the same month but was not received until late September 1985.

126.

asked the Minister for Finance if he will arrange to pay a VAT refund under the farm modernisation scheme to a person (details supplied) in County Cork.

I am advised by the Revenue Commissioners that they have no record of receipt of a claim from the person named. A claim form has been forwarded to him.

127.

asked the Minister for Finance the proportion of arrears of VAT, PAYE and PRSI up to and inclusive of the tax year for 1982-83 which is owing from companies or enterprises which have ceased trading through liquidation or receiverships.

128.

asked the Minister for Finance the proportion of VAT, PAYE and PRSI arrears up to and inclusive of 1982-83 as published in the appropriation accounts which comprises of interest payments owing.

I propose to take Questions Nos. 127 and 128 together. It is not possible in the short time available to provide any of the information requested by the Deputy. If he repeats his questions in two weeks' time, I shall endeavour to provide the information sought by him.

129.

asked the Minister for Finance the likely implications of introducing a limited once-off amnesty on interest of PAYE, VAT and PRSI arrears up to and inclusive of the year 1982-83; if he agrees that such a once-off measure would overcome the current incentive to use the current legal position of limited liability to cease trading to avoid payment of substantial tax arrears; if he is aware that the accrual of these arrears were due to substantial working capital problems experienced by many firms who in fact used taxes owing as working capital in their profession and that the best way of recouping the principal of these arrears is to give a once-off concession on interest payments; and if he will consider including this as a part of any new tax collection system that has to be introduced by the Government.

I cannot estimate what the impact of an amnesty, as suggested by the Deputy, might be. It would obviously depend on several factors including the terms of an amnesty and penalties for continuing default. A number of improvements to the tax collection system are now being prepared: further action will be considered over the next few months.

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