John McGuinness
Question:179. Deputy John McGuinness asked the Minister for Finance the reason a tax debt is registered against a person (details supplied) in County Kilkenny; and if records will be corrected. [46189/13]
View answerTuesday, 5 November 2013
Questions (179)
Written answers
I am advised by Revenue that the person in question elected to be jointly assessed for tax with his wife in accordance with Section 1017 of the Taxes Consolidation Act 1997. Section 1017 (1)(a) clearly states that the ‘husband shall be assessed and charged to income tax, not only in respect of his total income (if any) for a specified year, but also in respect of his wife’s total income (if any) for any part of that year and for the purposes of the Income Tax Acts that income shall be deemed to be his income. Revenue has informed me that the person in question and his spouse were previously the subject of a tax audit, which resulted in the person being assessed for Income Tax liabilities for the years in question. Revenue has confirmed to me that the liabilities correctly relate to the person in question and his spouse and do not relate to the company mentioned by the Deputy in his representation. Revenue also confirmed to me that the person in question did not at any stage appeal against the tax assessments to the Appeal Commissioners and that the assessments are soundly based.
However, notwithstanding that the liability is correctly due, Revenue has taken the financial circumstances of the person in question into account and has suspended all collection/enforcement activity indefinitely. Revenue has confirmed its decision in this regard to the person in question both by telephone and in writing.