asked the Minister for Finance if it is the policy of the Revenue Commissioners not to extend the time for payment of fines imposed by the courts for revenue offences regardless of the circumstances of the defendant, in contrast with the practice of the Minister for Justice who exercises his discretion and grants extensions where circumstances warrant this; and if he will make a statement on the matter.
Ceisteanna—Questions. Oral Answers. - Payment of Fines.
15.
I am informed by the Revenue Commissioners that they have been advised that they have not the power to extend the time imposed by the courts for payment of court fines in respect of revenue offences.
(Limerick East): Is the Minister aware that the Revenue Commissioners frequently reduce the fines imposed and that if the fines are not paid by a designated date, they will not accept payment of the reduced amount and the fine reverts to the original amount, causing all sorts of problems, delays and extra costs to the offender and those administering the scheme?
The Revenue Commissioners have been advised that they have no function in extending the time for payment of fines or penalties imposed by the courts for revenue offences. Indeed, they have received legal advice to that effect. If they were to specify payment dates which differed from those imposed by the courts such action could prejudice subsequent enforcement action relating to the commital of offenders for non-payment of fines. The commissioners have power and discretion to mitigate fines or penalties incurred. Section 35 of the Inland Revenue (Regulations) Act, 1890 and section 512 of the Income Tax Act, 1967, confer this power on the commissioners. The word "mitigate" in these legislative enactments means the power to reduce the severity of the sentence by a reduction of the amount of the fine or by a reduction in the length of a prison sentence and that is the best legal advice in relation to it.