Dáil Éireann debate -
Tuesday, 17 Nov 1998

Vol. 496 No. 6

Written Answers - Tax Rebates.

Ivor Callely

Question:

245 Mr. Callely asked the Minister for Finance if the Revenue Commissioners introduced measures and an extensive advertising campaign in 1990 to highlight the circumstances in which a person could claim a refund of DIRT; if so, if the number of claimants increased as a result; the checks, if any, carried out on their entitlements; and if he will make a statement on the matter. [23403/98]

Minister for Finance (Mr. McCreevy)

I am informed by the Revenue Commissioners that during April 1990, the Revenue Commissioners introduced measures, including an extensive advertising campaign, to highlight the circumstances in which refunds of DIRT could be claimed. Radio and newspaper advertisements were placed to create an awareness that DIRT could be reclaimed in certain circumstances. A leaflet (IT 5), detailing the circumstances in which DIRT could be reclaimed and explaining how refunds could be claimed, was published. The leaflet incorporated a form which enabled claimants to request a claim form.

As part of Revenue's ongoing campaign to create awareness that DIRT can be reclaimed in certain circumstances, I am informed that Revenue Leaflet IT 5 continued to be available in all tax offices up to last year. Because of a lack of demand for it in recent years it is now discontinued and the information is contained in other Revenue leaflets. Revenue Leaflet IT45 — allowances for over 65s was published in 1996. The leaflet includes a section on DIRT which sets out the criteria for qualifying for a refund of DIRT. It was carried by An Post in all post offices between the months of January and May 1997. In January 1997, a supply of Leaflet IT45 was issued to every organisation which deals with older people. Revenue leaflets are currently on display in all tax offices and at exhibitions or shows at which Revenue has an information stand.

In addition, persons who receive a DIRT repayment in one tax year are automatically issued with a DIRT reclaim form in the next tax year. This form is issued at the beginning of the following tax year.

The 1990 advertising campaign resulted in an increase in the number of claimants. In the period 1 April 1990-30 September 1990, 6009 claims for refunds of DIRT were received. In the comparable period in 1989, 4,261 such claims were received. No comparable figures are available for more recent years.

However, the numbers of repeat claim forms issued annually, which may be indicative of the trend in the numbers claiming repayment, is as follows:

1997-98	18,421
1996-97	19,019
1995-96	19,153
1994-95	19,120
1993-94	18,763
1992-93	17,486
1991-92	15,611

The numbers of repayments of DIRT are set out in the following, for information.

Year	Companies	Others*
1989	1,571	18,071
1990	1,463	20,760
1991	2,784	23,618
1992	2,583	22,634
1993	3,472	22,665
1994	3,016	19,714
1995	2,131	16,847
1996	1,656	16,603
1997	1,442	15,257

* The available statistics on refunds of deposit interest retention tax do not distinguish between refunds made to approved charities, those made to individuals aged 65 or over and those made to incapacited individuals.

Persons who claim a repayment of DIRT complete a simplified claim form which requests details of certain information required in tax returns generally (e.g. other income, marital status, age (where relevant) etc.). In designing the DIRT repayment claim form, Revenue was conscious of the need to make the procedures for making a claim as simple as possible. On receipt of this information, Revenue checks the entitlements of the taxpayer, thereby ensuring the correct amount of tax is repaid, where appropriate. Revenue has no means of identifying persons who may be entitled to repayment of DIRT but who do not claim repayment. It is for this reason that Revenue has been active in creating awareness among potential claimants, particularly older people, that DIRT can be reclaimed in certain circumstances.