Vol. 492 No. 2
106 Mr. Perry asked the Minister for Finance if he will waive or reduce the interest charges imposed on a person (details supplied) in County Sligo in view of the fact she has always paid her taxes and has a drastically reduced income; if he will make a favourable decision in this regard; and if he will make a statement on the matter. [13787/98]
I am advised by the Revenue Commissioners that the interest charge arises because the taxpayer failed to comply with the preliminary tax rules in relation to 1995-96 income tax and that as a result much of the tax liability for that year was paid over 15 months late. I am also advised by the commissioners that the taxpayer in question has now agreed an instalment arrangement to pay the interest charge in question. However, if this arrangement gives rise to particular hardship it is suggested that the taxpayer contact the Revenue Commissioners so that alternative arrangements for payment may be considered.
