Dáil Éireann Debate, Tuesday - 11 October 2011
109 Deputy Bernard J. Durkan asked the Minister for Finance if the Revenue Commissioners are prepared to enter negotiations with a person (details supplied) in County Kildare; and if he will make a statement on the matter. [28427/11]
View answerThis is a matter for the Revenue Commissioners. I am advised by Revenue that in July of this year following contact between them and the person concerned a satisfactory arrangement was concluded in regard to this matter and that this was communicated to the person concerned in writing by them, at the time.
110 Deputy Bernard J. Durkan asked the Minister for Finance if senior officials of the Revenue Commissioners are prepared to meet with a person (details supplied) in County Kildare; and if he will make a statement on the matter. [28428/11]
View answerI have been advised by the Revenue Commissioners that, based on the contract entered into by the person concerned, tax was due by 31 October 2004. This tax was paid on 29 October 2004. The person concerned subsequently withdrew from the contract. The Revenue Commissioners received confirmation of this on 24 June 2009. The liability was recalculated at that time, in accordance with tax legislation, and a refund issued on 7 July 2009.
Revenue officials have examined this transaction in detail, and based on the facts disclosed, the capital gains tax liability has been calculated in accordance with tax legislation. There is no legislative basis for any further tax relief. A Revenue official from the Kildare Office previously met with the spouse of the person concerned in July 2009 and letters explaining in detail the position have been sent to her by the Kildare Office and by the Chairman of the Revenue Commissioners.
If it is considered that a further meeting to explain the position is needed this can be arranged by contacting Ms Geraldine Morrissey, Kildare Revenue District, Athy Business Campus, Castlecomer Road, Athy, Co. Kildare, telephone 059 8643253. However, the capital gains tax liability of the person concerned has been calculated in accordance with the relevant tax legislation and no further tax relief is available.
111 Deputy Jim Daly asked the Minister for Finance his views on waiving sheriff fees in the case of a person (details supplied) in County Cork that has been settled and that was only in arrears as the person was waiting on a VAT refund which was in excess of the amount owing to the Revenue Commissioners for PAYE tax; and if he will make a statement on the matter. [28470/11]
View answerThis is matter for the Revenue Commissioners. I am advised by Revenue that at the time the debt in question was sent to the sheriff for collection, the person concerned had been given full credit for VAT repayments due to him up to that time. He had failed to engage with Revenue on the payment of the balance of the debt due and therefore the debt was correctly referred to the sheriff for collection. Subsequently, he was given credit for repayments that arose after the referral of the debt to the sheriff.
Revenue is satisfied that the debt in question was correctly referred to the sheriff. The collection of fees where a debt has been correctly referred to the sheriff is a matter for the sheriff — sheriffs are officers of the court. In the circumstances of this case, Revenue has no role in the waiving of fees.
