Vol. 475 No. 7
39 Cecilia Keaveney asked the Minister for Finance the reason fees have been charged against a person (details supplied) in County Donegal in view of his commitment that a moratorium be granted to cross-Border workers, whose tax affairs were in arrears, in respect of fees, levies and interest. [5716/97]
I am informed by the Revenue Commissioners that the person concerned is jointly assessed for income tax with his wife who is a cross-Border worker. I also understand that a number of sheriff's warrants in respect of income tax arrears have been issued in this case and that fees referred to relate to these warrants. The fees in question amount to £154.78 and £53.95 and are legally payable to the sheriff under section 71 of the Finance Act, 1988.
The moratorium on enforcement action by Revenue in regard to the collection of tax from cross-Border workers was introduced in July 1995 and continued until 31 May 1996. Since then, normal collection procedures have recommenced for tax liability.
