Dáil Éireann debate -
Tuesday, 24 Oct 1995

Vol. 457 No. 4

Written Answers. - Tax Defaulters.

Michael McDowell

Question:

69 Mr. M. McDowell asked the Minister for Finance, in relation to the annual list of tax defaulters published in the years 1994 and 1995, the persons, if any, who were not entitled to the exemption in respect of amounts of less than £10,000 or where the taxpayer has in advance of any revenue investigation voluntarily furnished complete information relating to undisclosed tax liablities and whose names, nonetheless, were omitted from the list; and if so, the persons or, in each case, to specify the reason their names were not published. [15322/95]

Minister for Finance (Mr. Quinn)

I am informed by the Revenue Commissioners that section 23 of the Finance Act, 1983, provides that the Commissioners must compile an annual list of names and addresses of every person (a) upon whom a fine or other penalty was imposed by a court for a tax offence, or (b) in whose case the Commissioners, in lieu of initiating proceedings for recovery of a fine or penalty, have accepted a specified sum in settlement of a liability for payment of any tax, interest and fine or penalty.

Section 23 also provides for the publication of the list of persons who have reached a settlement with the Commissioners in the circumstances set out at (b) above where that settlement (a) was in excess of £10,000, (b) was not reached as a result of voluntary disclosure, or (c) was outside the terms of the 1993 tax amnesty.

However, in relation to the list published in 1994, representations were received in respect of one person who was recently deceased. The case was submitted to the board of the Revenue Commissioners for their consideration and it was decided to omit that person's name and address from the list, on the grounds that publication would cause extreme distress to the family of the person concerned.

There were no such omissions from the list published in 1995.