Tax Code.

Dáil Éireann Debate, Tuesday - 20 March 2007

Tuesday, 20 March 2007

Questions (89, 90, 91)

Thomas P. Broughan

Question:

156 Mr. Broughan asked the Minister for Finance if his attention has been drawn to the practice of three semi-State bodies (details supplied) of using mailbox companies in the Netherlands to reduce their tax bills over the past ten years; if the Revenue Commissioners have investigated this practice; if it is legal under Irish tax law; if the Revenue Commissioners will be conducting an audit of these companies; and if he will make a statement on the matter. [10236/07]

Joan Burton

Question:

282 Ms Burton asked the Minister for Finance if his attention has been drawn to the practice of three semi-State bodies (details supplied) using mailbox companies in the Netherlands to reduce their tax bills over the past ten years; if the Revenue Commissioners have investigated this practice; if it is legal under Irish tax law; if the Revenue Commissioners will be conducting an audit of these companies; and if he will make a statement on the matter. [9434/07]

Written answers

Minister for Finance (Mr. Cowen)

I propose to take Questions Nos. 156 and 282 together.

I am advised by the Revenue Commissioners that, in accordance with their duty of confidentiality to taxpayers, they neither comment on matters pertaining to specific taxpayers, whether individual or companies, nor do they make general comments which would be likely to be treated as referring to identifiable taxpayers. I would draw the Deputy's attention to the points made by the Taoiseach on the general issues involved here in his reply to a question on the Order of Business on 7 March, 2007.

Joe Costello

Question:

157 Mr. Costello asked the Minister for Finance the volume of complaints received in relation to errors and problems in the certificates of tax free allowances and tax credits; the length of time it takes for errors in tax certificates to be corrected; if he will report on the volume of queries being dealt with through the on-line system; and if he will make a statement on the matter. [10247/07]

Minister for Finance (Mr. Cowen)

I am advised by the Revenue Commissioners that they are not in a position to provide information on the volume of complaints in relation to Tax Credit Certificates. If a taxpayer requests an amendment to a Tax Credit Certificate, this is not recorded as a complaint. I am further advised by the Revenue Commissioners that on the 9th February last, they completed the issue of 2,194,174 Tax Credit Certificates (TCCs) to PAYE taxpayers, reflecting the changes announced in the Budget.

A further 398,061 Tax Credit Certificates containing amendments in individual cases, issued in the period 1 January to 14 March 2007. These would be cases where taxpayers advised Revenue of changed circumstances or additional credits due, subsequent to the general issue of Tax Credit Certificates containing the Budget changes. In general, where a PAYE taxpayer requests changes to their tax credits or allowances, an amended Tax Credit Certificate will issue within 20 working days of the request being received. In addition, Revenue identified a small number of certificates that contained errors and these were rectified automatically.

In relation to the on-line self-service facility now available to PAYE taxpayers, I can inform the Deputy that 46,587 transactions were carried out using this facility from 1 January to 11 March this year.