Dáil Éireann Debate, Tuesday - 15 June 2004
191 Mr. McGuinness asked the Minister for Finance if a detailed statement will issue to a person (details supplied) in County Kilkenny regarding a sheriff’s warrant issued from Waterford; and if a refund of the amount on the summons is due to this person. [17633/04]
View answerI am advised by the Revenue Commissioners that a certificate for a person (details supplied) in County Kilkenny was issued by them to the sheriff in Waterford on 30 October 2002. The certificate related to an under payment of income tax in the amount of €2,191.78, and interest thereon of €2,317.69 for the 1993-94 tax year. The income tax liability was based on a return of income submitted by the person. The certificate was issued to the sheriff as a result of the failure of the person to pay the full amount of income tax due for that year. Revenue made several requests for payment to the person prior to the issue of the certificate to the sheriff. These notifications contained clear warnings of interest charges on unpaid tax and of the possibility that continued non-payment would lead to enforcement action.
The Revenue Commissioners also advise that on 4 November 2002 the sheriff issued a demand for payment of the tax and interest liabilities, together with sheriff fees and expenses, to the person. On 8 April 2003 payment of the total amount due, including a sum of €860.65 for sheriff fees and expenses, was made to the sheriff. Payment of these amounts has fully cleared the liabilities due by the person for that year. Consequently, the Revenue Commissioners advise that no refund is due to the person.
192 Mr. Carey asked the Minister for Finance if the necessary arrangements will be made to have the tax claim by a person (details supplied) in Dublin 11 dealt with speedily; and if he will make a statement on the matter. [17686/04]
View answerThe Revenue Commissioners inform me that they have reviewed the taxpayer's liability for the years 1998-99 to date. As her income exceeded the exemption limits for the years in question, she is liable to pay tax on her income, including her pensions, for those years. Under payments of tax arose for the years 1998-99 to 2002. A review of her tax liability for the year 2003 has shown an over payment. When this over payment is set against the under payment for previous years, there is still a small liability. The Revenue Commissioners do not propose to pursue this.
