Tuesday, 27 January 2004

Questions (200, 201, 202, 203, 204, 205, 206, 207)

Paul McGrath

Question:

316 Mr. P. McGrath asked the Minister for Finance the number of persons per year who have been found to be in breach of the terms of the Waiver of Certain Tax, Interest and Penalties Act 1993 tax amnesty. [1472/04]

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Paul McGrath

Question:

317 Mr. P. McGrath asked the Minister for Finance the number of persons who were found to have been in breach of section 9(1)(a) of the Waiver of Certain Tax, Interest and Penalties Act 1993. [1473/04]

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Paul McGrath

Question:

318 Mr. P. McGrath asked the Minister for Finance the number of persons who were found to have been in breach of section 9(1)(b) of the Waiver of Certain Tax, Interest and Penalties Act 1993. [1475/04]

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Paul McGrath

Question:

319 Mr. P. McGrath asked the Minister for Finance the number of persons who were found to have been in breach of section 9(2)(a) of the Waiver of Certain Tax, Interest and Penalties Act 1993. [1476/04]

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Paul McGrath

Question:

320 Mr. P. McGrath asked the Minister for Finance the number of persons who were found to have been in breach of section 9(2)(b) of the Waiver of Certain Tax, Interest and Penalties Act 1993. [1477/04]

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Paul McGrath

Question:

321 Mr. P. McGrath asked the Minister for Finance the number of persons who were found to have been in breach of section 9(2)(c) of the Waiver of Certain Tax, Interest and Penalties Act 1993. [1478/04]

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Paul McGrath

Question:

322 Mr. P. McGrath asked the Minister for Finance the number of persons who were found to have been in breach of section 9(2)(d) of the Waiver of Certain Tax, Interest and Penalties Act 1993. [1479/04]

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Paul McGrath

Question:

323 Mr. P. McGrath asked the Minister for Finance the number of persons who were found to have been in breach of section 9(2)(e) of the Waiver of Certain Tax, Interest and Penalties Act 1993. [1480/04]

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Written answers (Question to Minister for Finance)

I propose to take Questions Nos. 316 to 323, inclusive, together.

There are two ways in which a taxpayer may have been in breach of the amnesty. First, by making a declaration in which he or she did not comply with the terms or, second, where a declaration was not made but was required to be made.

The amnesty legislation, Waiver of Certain Tax, Interest and Penalties Act 1993 prohibits access by revenue auditors or investigators to the declarations made by taxpayers, consequently it is not possible to examine the declarations to establish whether they are in breach of the terms of the amnesty. Persons who made an incorrect declaration to the chief special collector would normally only be discovered during the course of a revenue audit or investigation, if the amnesty declaration is produced to the auditor or investigator.

The amnesty legislation also provides that a revenue officer requires the consent of the appeal commissioners to make further inquiries into a case where it is suspected that the declaration is incorrect. Approximately 20 such applications have been made to the appeal commissioners and consent has been given in about one third of these cases to date. Some cases have been investigated with the agreement of the taxpayers.

No convictions have been secured in court in the categories set out in section 9(1)(b)(ii)(I) and (II). I understand, however, that in one case there is a prosecution before the courts under amnesty legislation on behalf of the Criminal Assets Bureau.