Written Answers. - Tax Returns.

John Browne

Question:

71 Mr. Browne (Wexford) asked the Minister for Finance the reason a person (details supplied) in County Wexford is continuously receiving threatening letters from the Revenue Commissioners, demanding arrears and return of income tax declaration, in spite of the fact that he is in receipt of a retirement pension only; and if he will have arrangements made for an urgent meeting with the Inspector of Taxes to resolve this matter. [9277/97]

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.

Brian Cowen

Question:

72 Mr. Cowen asked the Minister for Finance the reason a person (details supplied) in County Offaly is being taxed in view of the fact that she is a lone parent who also has to pay over £40 per week for child minding services while she is at work. [9278/97]

I am informed by the Revenue Commissioners that the taxpayer's annual income from her employment and from the Department of Social Welfare is in excess of £10,000. This income is taxable and the taxpayer is liable to income tax at the rate of 26 per cent on the portion of her income which exceeds her tax-free allowances.

There is no tax relief available in respect of child minding costs.