Dáil Éireann debate -
Tuesday, 28 May 1996

Vol. 466 No. 1

Written Answers. - Tax Claim.

Seamus Brennan

Question:

65 Mr. S. Brennan asked the Minister for Finance if his attention has been drawn to a claim by the Revenue Commissioners for approximately £13,000, plus interest, in respect of a period prior to 1992, against a person (details supplied) in County Dublin who availed of the tax amnesty and received a certificate signed by the Chief Special Collector on 2 June 1994; if his attention has further been drawn to the fact that regular tax clearance certificates have issued to this taxpayer from 1994 to date; if he will note that this matter only came to the attention of the taxpayer and his accountant on application for a 1996 tax clearance certificate and that the taxpayer's current tax clearance certificate expires later this month; and if he will make a statement on the matter. [10715/96]

Minister for Finance (Mr. Quinn)

I am advised by the Revenue Commissioners that work is on-going in relation to the adjusting of the tax records of those taxpayers who availed of the incentive amnesty and who have subsequently provided the relevant form of evidence to the Office of the Collector-General. The programme essentially consists of a check to verify that the taxpayer correctly availed of the incentive amnesty followed by discharge of any tax on record which was covered by the payment to the Chief Special Collector under the incentive amnesty.

In the case of the taxpayer referred to a form of evidence has been received by the Collector-General and the question of compliance with the conditions of eligibility for the incentive amnesty is still being examined. The commissioners have also advised me that they have no record of receipt of a current application from the taxpayer for a tax clearance certificate nor have they any record of issue of a certificate from 1994 to date. If an application is now received it will be considered taking account of all of the facts of the case.