Dáil Éireann debate -
Tuesday, 4 Jul 1995

Vol. 455 No. 4

Written Answers. - Income Tax Arrears Demand.

Liam Aylward

Question:

46 Mr. Aylward asked the Minister for Finance the reason arrears of income tax dating back to 1991 are being demanded from a person (details supplied) in County Kilkenny who has consistently paid every demand received from the tax office since 1991 when her late husband died; and if he will make a statement on the way in which the amounts being demanded were calculated. [12391/95]

Minister for Finance (Mr. Quinn)

I have been advised by the Revenue Commissioners that the taxpayer is in receipt of income from the letting of land. Under the self-assessment system the taxpayer was obliged to make payments and submit returns by specified dates. Returns were not made until 12 June 1995 covering the years 1990-91, 1991-92, 1992-93. On the basis of these returns the taxpayer was assessed for tax as follows: 1990-91, £2,438.11; 1991-92, £2,444.97; 1992-93, £2,123.37.

The assessment gave rise to a total liability of £7,006.45. Only one payment amounting to £250 has been made leaving a balance of £6,756.45.

For the year 1993-94, the taxpayer made a preliminary tax payment of £780 on 19 November 1993. Her actual liability for that year can only be determined when she submits to the inspector of taxes her return of income for the year. This is overdue since 31 January 1995.

Preliminary tax of £480 has been paid by her for the year 1994-95. As her return for this year is not due to be submitted before 31 January 1996 her actual liability will only be determined after that date.

The Office of the Collector-General would be prepared to discuss the situation if the taxpayer contacts the Instalment Section, Sarsfield House, Limerick, telephone [phone].