Vol. 495 No. 7
372 Mr. Perry asked the Minister for Finance if he will intervene on behalf of a person (details supplied) in County Leitrim in view of the fact that he did not have the correct information in relation to five of his employees; if he will waive or reduce the penalty in view of the circumstances; and if he will make a statement on the matter. [21225/98]
I am informed by the Revenue Commissioners that the P35 return is the annual return submitted by employers in which they account for the PAYE and PRSI deducted from their employees and for the employers' share of PRSI. The information contained in the return is also crucial for the Department of Social, Community and Family Affairs as it determines the entitlement of employees to Social Welfare benefits. The P35 return for 1997-98 was due to be submitted by 30 April 1998.
The P35 return from this individual (details supplied) was not received on time and was in fact almost four months late. The individual was also late last year with the P35 return and consequently a letter issued to him in April this year reminding him to lodge the return by the due date. He was also advised at that time that failure to do so could result in the imposition of a £1,200 fine. Despite this reminder, the P35 was still outstanding on 26 August 1998 when the case was selected for penalty and the Revenue solicitor was advised to initiate collection of this fine.
The commissioners have reviewed this case and in the light of new information are prepared to accept that the delay was due to exceptional circumstances. Consequently, the commissioners have decided to forego the penalty on the understanding that P35 returns will in future be submitted by the statutory due date.
