Vol. 564 No. 5
59 Mr. Costello asked the Minister for Finance the criteria used for listing tax defaulters in the quarterly list published in Iris Oifigiúil; the reason a person (details supplied) who recently concluded a deal with the Revenue Commissioners is not to be included in the list; and if he will make a statement on the matter. [9720/03]
The Deputy will be aware of the principle of confidentiality that applies to an individual's dealings with the Revenue Commissioners and of the long standing independence of the commissioners in relation to the tax affairs of individual taxpayers. Accordingly, I can only reply to this question in general terms.
I am advised by the Revenue Commissioners that the criteria governing the compilation and publication of lists of certain tax defaulters are set out in section 1086 of the Taxes Consolidation Act 1997. This section imposes an obligation on the Revenue Commissioners to publish in Iris Oifigiúil a list, within three months of the end of each quarter, of the name, address and occupation of every defaulter who falls within the relevant criteria. The section also provides for certain exclusions from publication in certain cases such as those involving full voluntary disclosure in advance of an investigation, cases in which tax amnesty legislation applies or where the settlement does not exceed €12,700 or the fines and penalties do not exceed a certain proportion of the tax included in the settlement. These provisions apply in all cases.
