I am informed by the Revenue Commissioners that the taxpayer has a retirement pension from the United Kingdom. The pension is taxable in Ireland under the self-assessment system which requires a taxpayer to pay a preliminary tax, file a tax return and pay any balance of tax due. Returns were made by agents acting on behalf of the taxpayer for each of the years 1992-93 to 1994-95. These returns showed that a balance of £2,584.80 tax was due. This amount has not been paid. The preliminary tax due for 1995-96 and 1996-97 has not been paid and the taxpayer has not made a return for 1995-96. The deadline for making this return expired on 31 January 1997. The Commissioners have issued demands for the tax and returns which are outstanding and legally due.
The Revenue Commissioners will contact the Deputy and give him the name and telephone number of the inspector of taxes dealing with this case so that the meeting the Deputy has requested can be arranged.