Dáil Éireann Debate, Tuesday - 15 April 2014
151. Deputy Gerry Adams asked the Minister for Finance if he will instruct local property tax offices to furnish written confirmation of non-liability in respect of a person (details supplied) in County Louth; and if he will make a statement on the matter. [17550/14]
View answerI am advised by Revenue that Tax Clearance certification (TCC) is withheld in circumstances where the applicant has not filed all the tax returns, including Local Property Tax (LPT), for which s/he is registered and paid all liabilities that are due.
With regard to the individual case to which the Deputy refers, Revenue has advised me that an application for Tax Clearance was received from the person in question on 4 February 2014. Revenue issued a refusal notice on the same date setting out all of the reasons for the refusal.
At the time of the TCC application the person was incorrectly linked to a property on the LPT Register for which no Returns in respect of either 2013 or 2014 were filed. The Deputy will be aware that Revenue has communicated extensively in regard to the possibility of duplicate or mismatched properties on the Register arising from data matching of information sourced from both Government and non-Government sources. In such circumstances the onus was clearly placed on the individual to inform Revenue that the information was incorrect. The person in the specific case failed to make any contact with Revenue in spite of receiving a number of reminder letters in regard to the issue.
The person did finally make contact with LPT Branch on 18 February 2014 at which point the Register information was corrected. This was verbally confirmed to the Deputy's office on 20 March 2014 and was further confirmed by email on 8 April 2014.
Revenue has confirmed to me that while the person's LPT records are now in order there are still outstanding issues in regard to other taxes that he is registered for. I am advised that the person should now make direct contact with his local tax office to conclude the outstanding issues. Once these issues are finalised satisfactorily by him, Revenue has assured me that a TCC will issue to the person.
