Ciaran Lynch
Question:2 Deputy Ciarán Lynch asked the Minister for Finance the grounds on which an employer can refuse to provide an employee’s P45; and if he will make a statement on the matter. [39305/11]
View answerThursday, 8 December 2011
Questions (2, 3, 4, 5)
Written answers
I am informed by the Revenue Commissioners that the Form P45 is a form prescribed by the Commissioners that is issued by employers to employees who cease in their employment. For the purposes of the reply, the Commissioners have assumed that the context in which the Deputy has tabled the question is that an employee is having difficulties obtaining a Form P45 from a former employer. I am further informed that Regulation 20 of the Income Tax (Employments) (Consolidated) Regulations 2001 (as amended) deals with changes in employment and sets out in paragraph 2 that an "employer shall deliver to the employee" three copies of the P45 "on the date the employment ceases". The Regulations do not provide for any exceptions to this requirement and consequently an employer cannot refuse to provide an employee with a Form P45.
Moreover, the Revenue Commissioners advise that if the Deputy has details of a specific instance in which a duly completed Form P45 has not been supplied to an employee, if those details are provided, they will have the matter investigated.
Jim Daly
Question:3 Deputy Jim Daly asked the Minister for Finance further to Parliamentary Question No. 30 of 19 October 2011, if there has been any conclusion arrived at by the Revenue Commissioner; and if he will make a statement on the matter. [39221/11]
View answerI am informed by the Revenue Commissioners that the internal review requested by the person concerned is ongoing. It has involved a detailed review of all relevant transactions and will be completed shortly.
Robert Dowds
Question:4 Deputy Robert Dowds asked the Minister for Finance the loss of revenue to the State from below-cost selling of alcohol from supermarkets and other outlets; and his plans to recoup this loss of revenue to the State [39244/11]
View answerVAT is a tax on the value added to a supply and the collection and recovery of VAT takes place at each stage of the chain of supply from manufacturing to retailer. Under EU and domestic VAT rules traders who are registered for VAT collect VAT on the goods and services that they sell. In turn such traders are entitled to recover the VAT they incur on their business inputs used in the purchase or production of goods or delivery of services. Consequently, if there is a decrease in value at any stage in the process the trader is entitled to a refund of the excess of VAT incurred over that collected. In this regard, where a retailer is in a situation of net VAT gain as a result of below cost selling, this is not a loss to the Exchequer or an additional benefit to the retailer, it is merely how VAT is charged.
Jack Wall
Question:5 Deputy Jack Wall asked the Minister for Finance the reason a person (details supplied) in County Kildare has had maintenance payments deleted from their tax allowances; and if he will make a statement on the matter. [39274/11]
View answerI have been advised by the Revenue Commissioners that the reason a person (details supplied) in County Kildare has had maintenance payments deleted from their tax allowance is that this allowance is not due in this case. An individual is entitled to a deduction in arriving at total income in respect of legally enforceable maintenance payments made to a former spouse. Payments relating to a child are not allowable for tax purposes. Following receipt of a copy of the maintenance agreement in October 2011, it was found that the maintenance payments relate to a child. As these are not allowable for tax purposes relief was withdrawn and PAYE Balancing Statements (P21)s issued on 8 November 2011. As advised on the statements that issued for 2007, 2008 and 2009 these underpayments are being collected by reducing the taxpayer's tax credits for the years 2012 to 2015 inclusive. Arrangements have now been made to collect the 2010 underpayment by reducing the tax credits over the same period.