Written Answers Nos. 35-52
35. Deputy Eoghan Murphy asked the Tánaiste and Minister for Foreign Affairs and Trade further to Parliamentary Question No. 63 of 8 April 2014, the Government’s position regarding the Rwandan President Paul Kagame and UN allegations regarding his involvement in Congo. [19013/14]
View answerAs highlighted in my response to Question No. 63 of 8 April 2014, Ireland is actively engaged at both European Union and United Nations level in relation to the ongoing crisis in the Democratic Republic of Congo and the Great Lakes region. The Government, along with our partners at the EU and UN, condemns all forms of external support to destabilising forces active in the Democratic Republic of Congo. The focus by all sides must be on finding a durable solution to the ongoing crisis in the DRC and the region. It is imperative that regional Governments, including the Government of Rwanda, cooperate with the United Nations and play a positive role in searching for peace and stability. In this regard, I note that Rwanda is one of the signatories of the Framework Agreement for Peace, Security and Cooperation in the Great Lakes Region which was signed in the presence of the UN Secretary General in Addis Ababa on 24 February 2013. Ireland is supporting former President Mary Robinson in her important role, as Special Envoy of the UN Secretary General for the Great Lakes region of Africa, to coordinate and assess the implementation of national and regional commitments under the Framework Agreement. In December 2013, Ireland contributed €300,000 to the UN Trust Fund in support of the Office of the Special Envoy. We are also actively considering support for the Women’s Platform for the peace process in the Great Lakes Region which is under the guidance of Special Envoy Robinson.
Since 2009, Ireland has provided €44.6 million in response to the crisis in the DRC. In 2013 alone, Ireland provided over €5.5 million in humanitarian funding to the DRC - €3.8 million was provided to the Common Humanitarian Fund for the DRC, while the remaining €1.8 million was allocated to NGO partners.
36. Deputy Peadar Tóibín asked the Tánaiste and Minister for Foreign Affairs and Trade if he will reduce the price of the passport express service when delivery is not made within the specified timeframe; and if his attention has been drawn to the fact that passport express applicants are not being guaranteed delivery within the advertised timeframe. [19042/14]
View answerI can confirm that applications for passport renewal are currently taking on average 8 working days from receipt in the Passport Service. Applications from first time applicants are currently take 10/11 working days. The attraction and popularity of the Passport Express service is reflected on the fact that to date 141,000 Irish citizens have applied through Passport Express representing an 11% increase in demand over 2013 and 15% over 2012. This increase in demand can be partly explained by two sharp peaks so far in 2014 as a result of naturalisation ceremonies in January and March, when approximately 8,000 new Irish citizens largely applied for their passports within a relatively short period of time. This has adversely impacted on the finite resources available to the Passport Service over a number of weeks in terms of the processing time for passport applications. There is no doubt that this stretch on resources served to delay the delivery of passport services for a number customers. This delay in the delivery of services is regretted.
However, the delivery of all passport services is conditional on the available resources at the time of application and must be cognisant of the legal requirements of the Passports Act 2008 and related regulations. In this regard, it is not possible to provide an absolute guarantee in terms of the delivery of any passport service. Nonetheless, the ten working day turnaround period for Passport Express applications is a daily business goal by which the Passport Services vigorously works to and is the standard of performance by which it reports to the general public each week on the Department’s website www.passport.ie.
I should also explain that the charge for adults submitting applications through Passport Express can be broken down into two components: €80 paid to the State, which is the standard cost for a passport application and €9 to An Post to cover the cost of the receiving applications, the traceability systems and guaranteed postal delivery element.
There has been no increase in the cost of the standard fee for a passport since 2009. The An Post element increased from €8.50 to €9 in 2012, after a long period unchanged, to reflect more general increases in the cost of postal delivery.
I believe that the Passport Express service continues to represent excellent value for money and do not see any scope for price reductions at this time.
37. Deputy Seán Crowe asked the Tánaiste and Minister for Foreign Affairs and Trade if his attention has been drawn to reports that the Government of the USA funded the undercover construction of a mobile telephone messaging system, with the aim of destabilising the Cuban Government; if he condemns this reported illicit subversion attempt; and if he will make a statement on the matter. [19092/14]
View answerI am aware of reports of US funding in the past for a social media project in Cuba known as ZunZuneo. I have asked officials of my Department to keep me informed on this issue.
38. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Foreign Affairs and Trade the position regarding additional services in the passport office (details supplied); and if he will make a statement on the matter. [19133/14]
View answerCurrently the Passport Offices receive and process over 200 passport applications per day to assist those travelling at short notice (3-10 days).In addition, the Passport Service last week launched a pilot Rapid Renewal service which will allow one-day passport renewals – by appointment only – for citizens who have a last-minute passport issue. A total of twenty appointments will be available every day until October. Appointments can be made from 2.30pm the previous day at www.passportappointments.ie. Due to the location of the passport production machinery this service is currently only available in the Dublin passport office.
39. Deputy Brian Walsh asked the Tánaiste and Minister for Foreign Affairs and Trade the number of certificates of Irish heritage issued since the introduction of the scheme; and if he will make a statement on the matter. [19361/14]
View answerSince the Certificate of Irish Heritage was introduced in September 2011, 2,760 Certificates have been issued. This is broken down as 2,492 Certificates sold and 268 promotional Certificates presented to various individuals during this time.With the vast majority of the global diaspora not eligible for Irish citizenship, the Certificate of Irish Heritage was introduced to recognise descendents of previous generations of Irish citizens in an official way and to give greater practical expression to the sense of Irish identity felt by many around the world. It is very clear from the positive reaction of those who have received a Certificate how much their heritage means to them. My Department will continue to work with Fexco (who operate the programme on our behalf) to promote the Certificate of Irish Heritage around the world.
40. Deputy Finian McGrath asked the Tánaiste and Minister for Foreign Affairs and Trade if he will provide an update on Ireland's humanitarian aid to Syria; and if he will make a statement on the matter. [19376/14]
View answerThe protracted and tragic crisis in Syria has resulted in unprecedented levels of humanitarian need, requiring a sustained response from the international community. As the number of fatalities surpasses an estimated 150,000 people, there are now over 9.3 million people within Syria who are in need of immediate life-saving support, with a further 2.7 million Syrian refugees requiring assistance in neighbouring countries. Ireland has been to the fore in international efforts to help alleviate the suffering of the Syrian people, and is one of the most generous contributors to the international humanitarian response on a per capita basis. In view of the immense needs in Syria and neighbouring countries hosting Syrian refugees, at the Second International Humanitarian Pledging Conference which took place in Kuwait on January 15th, I announced Ireland’s pledge of €12 million in humanitarian assistance for 2014. This pledge brings Ireland’s overall funding commitment for the period 2011 to 2014 to €26.011 million, of which over €20 million has been disbursed to date. Funds have been provided to a range of established UN partners as well as to Irish NGOs operational in Syria and the region. We will continue to provide assistance within our means and as the situation evolves.
41. Deputy Róisín Shortall asked the Tánaiste and Minister for Foreign Affairs and Trade if his attention has been drawn to the ongoing issues being experienced by Venezuelan students here, who previously accessed the official exchange rate through direct transfers between Venezuela and their language schools, but have now found themselves unable to receive funds due to the closure of their schools; and if he will make a statement on the matter. [19430/14]
View answerI am aware of difficulties in transferring funds from Venezuela internationally because of a serious shortage there of foreign exchange for either private or business purposes. This is, I am advised, creating difficulties for some Venezuelans living in Ireland and elsewhere abroad as they have been unable to receive funds from Venezuela. At my request, officials of my Department have brought to the attention of the Venezuelan authorities the impact that this issue is having on their citizens in Ireland. I understand that the Venezuelan authorities are introducing changes at present that it is hoped will address foreign currency issues.
With regard to the recent closure of some schools and the impact of this on citizens of various countries, I understand that the Irish Naturalisation and Immigration Service (INIS), the Department of Education and Skills, and Quality and Qualifications Ireland (QQI) are working together on this issue.
42. Deputy Aodhán Ó Ríordáin asked the Tánaiste and Minister for Foreign Affairs and Trade the reason the renewal date for a new passport is not the date following on from the expiry date but rather the date from which you apply; and if he will make a statement on the matter. [19687/14]
View answerThe standards body for passport issuance, the International Civil Aviation Organisation, recommend that the maximum validity for passports should be ten years. As a result, it is necessary to commence the validity of new passports from the date of renewal rather than a future expiry date.
43. Deputy Clare Daly asked the Minister for Finance if the water charges will be subject to VAT; if he will indicate the rate of VAT applicable; if not then the reason for same; and if the EU authorised its exclusion. [19098/14]
View answerThe supply of water by local authorities and Irish Water is exempt from VAT. This VAT exemptions applies to all supplies of water, including supplies to domestic households, businesses and others.
Ireland's long standing VAT exemption for the supply of water is currently contained in paragraph 14(2) of Schedule 1 to the VAT Consolidation Act 2010. The exemption is based on a derogation from EU VAT law contained in Article 371 and Annex X of the EU VAT Directive.
44. Deputy Dara Murphy asked the Minister for Finance the measures being taken to combat the illicit tobacco trade and the measures being put in place in view of the forthcoming plain packaging for tobacco products to further discourage the illicit tobacco trade; and if he will make a statement on the matter. [19202/14]
View answerI am advised by the Revenue Commissioners that combating the illegal tobacco trade is, and will continue to be, a high priority for them. Their work against this illegal activity includes a range of measures designed to identify and target those who are engaged in the supply or sale of illicit products, with a view to seizing the illicit products and prosecuting those responsible. This multi-faceted strategy includes ongoing analysis of the nature and extent of the problem, developing and sharing intelligence on a national, EU and international basis, the use of analytics and detection technologies and ensuring the optimum deployment of resources at points of importation and within the country.
Interception of illicit tobacco products is achieved through a combination of risk analysis, profiling and intelligence and the screening of cargo, vehicles, baggage and postal packages. Revenue officers also target the illicit trade at the post-importation level by carrying out intelligence-based operations and random checks at retail outlets, markets and private and commercial premises.
There is extensive cooperation with An Garda Síochána in combating the illicit trade, and the relevant agencies in the State also work closely with their counterparts in Northern Ireland, through a cross-border group on tobacco enforcement to target the organised crime groups that are responsible for a large proportion of the illegal tobacco market. In addition, cooperation takes place with other revenue administrations and with the European Anti-Fraud office, OLAF, in the ongoing programmes at international level to tackle the illicit trade.
Legislative action has been taken over recent years to ensure that the Revenue Commissioners have the requisite powers to respond effectively to the problem of the illegal tobacco trade. The Finance Act 2012 clarified the legal basis for Revenue officers to open and examine the contents of postal and courier packets that are reasonably believed to contain untaxed excise products. The Finance Act 2013 introduced new offences and forfeiture measures relating to the illicit production of tobacco, including offences of involvement with illicit tobacco production, knowingly dealing in or delivering any illicit tobacco product and keeping materials and equipment for the purposes of illicit production. Provision was made also for the forfeiture of any equipment or materials, including unmanufactured tobacco, used for illicit production. That Act also strengthened the offence provisions relating to the sale or delivery of unstamped tobacco products. The Finance (No. 2) Act 2013 provided that a person suspected of an offence of dealing in, or with, unstamped tobacco products must provide information to a Revenue Officer or a Garda and may be required to present any tobacco product concerned for examination, and makes provision for search by a Revenue Officer or Garda of any bag or other receptacle that he or she reasonably believes to contain tobacco products that are concerned in the offence.
As well as those changes to primary law Ireland, in accordance with EU Directive 2008/118/EU, introduced a quantitative restriction, with effect from 1 January 2014, on the number of cigarettes that may be brought into the State for personal use by individuals travelling from Bulgaria, Croatia, Hungary, Latvia, Lithuania and Romania. The Excise Duty on Cigarettes (Quantitative Restrictions) Order 2013 (S.I. No. 553 of 2013) provides that the number of tax-paid cigarettes that may be brought into Ireland for personal use by individuals travelling from those Member States, without payment of further excise duty in Ireland, is restricted to 300. Anyone with cigarettes in excess of that quantity must declare them to a Revenue Officer and pay the appropriate excise duty. This restriction will remain in place until 31 December 2017 or until such time as the particular Member State has achieved the required EU minimum tax levels, whichever is the earlier.
I am advised that the Revenue Commissioners are satisfied that the proposed standardised packaging of tobacco products will not damage their work to tackle the illicit tobacco trade. Revenue relies on the tax stamp to identify tax paid tobacco products, and the standardised packaging legislation will accommodate the stamp. The tax stamp contains a range of features designed to minimise the risk of counterfeiting.
The Revenue Commissioners will maintain their commitment to acting against all stages of the supply chain for illicit tobacco products and will continue to make every effort to ensure that those involved in the illicit trade are brought to account before the courts for their criminal activities. A new multi-annual strategy for dealing with the problem is being drawn up, and the Revenue Commissioners are consulting with key stakeholders in preparing this document.
45. Deputy Clare Daly asked the Minister for Finance if it is lawful for the Revenue Commissioners or the household charge bureau to pursue persons for household charge arrears in the context that there are legal proceedings currently before the courts. [19346/14]
View answerI am advised by my colleague the Minister for the Environment and by the Local Government Management Agency that they are not aware of any outstanding cases before the courts concerning the Household Charge.
As regards the Revenue Commissioners, I have answered a number of Questions previously on this issue. In particular, in my reply to Question number 92 on 26 June 2013, I informed the House that a High Court challenge to the Local Property Tax (LPT) had been lodged. The House was also informed that the Chief State Solicitor was the solicitor on record acting for all State defendants and that the case was being vigorously defended. I am advised that the High Court, on the application of the State defendants, made an Order in July 2013 dismissing the Plaintiff's claim on the grounds that it was frivolous and vexatious and disclosed no cause of action against the Defendants. This decision is under appeal to the Supreme Court.
I am also advised that another person is challenging the constitutionality of the Local Property Tax. This challenge is at an early stage and has not yet been set down for hearing in the High Court.
Section 156 of the Finance (Local Property Tax) Act 2012 (as amended) provides that where the €100 Household Charge for 2012 had not been paid by 1 July 2013 the arrears amount is increased to €200 and is treated as Local Property Tax (LPT). I am informed by the Revenue Commissioners that the obligation of a liable person to pay the €200 arrears is not impacted by whether the person is in the process of challenging the legality or the constitutionality of LPT/household charge in the courts. Accordingly, the existence of legal proceedings before the Courts does not prevent the collection of such arrears and where a liable person has not paid these arrears, payment will be pursued, where necessary, using the range of collection/enforcement powers at Revenue's disposal which include, mandatory deduction at source from salary, various occupational pensions or from certain Government payments.
46. Deputy Gerald Nash asked the Minister for Finance when the relevant legislation will be enacted to allow betting shops to open on Easter Sunday; and if he will make a statement on the matter. [19364/14]
View answerThe Betting (Amendment) Bill 2013, which includes provisions around extended opening hours for betting shops, was published in July last. Following publication the EU Commission had to be notified under the Technical Standard Directive and a three month standstill period ensued. That standstill period ended in October last.
Second stage was completed in January and my officials are working towards the objective of progressing the Bill through all remaining stages in this session.
47. Deputy Billy Timmins asked the Minister for Finance further to the collapse of Setanta Insurance, if there is access to compensation for persons who have lost out; the safeguards that are in place to prevent this happening again; and if he will make a statement on the matter. [19476/14]
View answerUnder EU law which governs non-life insurance, an insurer is required to inform the regulator in its home Member State (its home regulator) that it intends to pursue business in another Member State. The home regulator must then provide the host regulator with a certificate attesting that the insurer covers the EU Solvency Capital Requirement, as well as the nature of the business which the insurer intends to undertake. The insurer may start to pursue business from the date that the certificate is communicated to the host regulator, in this case the Central Bank of Ireland.
Setanta Insurance Company Limited ("Setanta") is a Maltese incorporated company which was both authorised and prudentially supervised by the Malta Financial Services Authority (MFSA). Setanta was regulated at EU regulatory level in accordance with a directive known as Solvency I which currently places requirements on the amount of regulatory capital European insurance companies must hold against unforeseen events. I understand that Setanta met its EU regulatory obligations and under EU law is therefore entitled to trade across EU borders. Following negotiations that were completed at European level in November, 2013, a new regime known as Solvency II will commence on 1 January 2016, which will further strengthen the EU regulatory framework. The Solvency II EU Directive sets out new, stronger EU-wide requirements on capital adequacy and risk management for insurers with the key aim of increasing policyholder protection. The new regime will also ensure greater cooperation between supervisors.
On 16 April, 2014, Setanta Insurance Company Ltd ("Setanta") determined that the company was insolvent. This means that Setanta does not have sufficient funds to be able to honour its full obligations towards claimants, policyholders and other creditors. It is expected that Setanta will be formally placed into liquidation by the Malta Financial Services Authority in the coming days. Policyholders can expect to be given two months cancellation notification (in accordance with the Central Bank of Ireland's Consumer Protection Code 2012) during which period cover will remain in force. While policies will remain valid until the required notice period has been served, it is important to be clear that the amounts due under any claims may not be fully recoverable in all circumstances. In this light, it is important to note that the Central Bank of Ireland has advised all Setanta policyholders to arrange for alternative cover without delay.
The Motor Insurance Bureau of Ireland ("MIBI") have indicated that they intend to accept all third party claims in connection to Setanta policies. MIBI is a non-profit-making organisation which was established by Agreement between the Government and those companies underwriting motor insurance in Ireland. The principal role of MIBI is to compensate innocent victims of accidents caused by uninsured and unidentified vehicles.
First party claims on personal insurance policies will be payable from the Insurance Compensation Fund (ICF) once Setanta is formally placed into liquidation. Claimants will be eligible for 65% of the amount due or €825,000, whichever is the lesser. Under Section 3.6 of the Insurance Amendment Act 1964 (as amended) first party claims by a body corporate or unincorporated body are not covered by the ICF.
The refund of premiums for commercial and personal insurance policies is not covered by the ICF or MIBI. A portion of the premium refunds may, however, be available upon completion of the Setanta liquidation.
Until otherwise advised those policyholders which have been affected by the collapse should continue to contact to Setanta Insurance Services Limited at 0818 255 255 (if calling from outside Ireland +353 1 897 6300) or on support@setantainsurance.com.
48. Deputy Brendan Griffin asked the Minister for Finance if any telephone calls in or out of his Department are being or ever have been recorded; if so, the details of same; and if he will make a statement on the matter. [18531/14]
View answerIn response to the Deputy's question phone calls into or out of my Department are not currently being recorded nor have they been recorded in the past.
49. Deputy Eamonn Maloney asked the Minister for Finance the number of freedom of information requests received by his Department between 1 January 2013 and 11 April 2014; the number of these requests that relate to the Government’s plan for the standardised packaging of tobacco; the number of these requests related to other tobacco policies; the number of these requests from tobacco manufacturers or agents on behalf of tobacco manufacturers; and if he will make a statement on the matter. [18564/14]
View answerThe total number of Freedom of Information requests received by my Department between 1 January 2013 and 11 April 2014 was 265. The number of these requests that were related to tobacco policies in general was 10. 7 of the 10 requests related specifically to standardising packaging of tobacco products and all 7 of these were made by an agent acting on behalf of a tobacco manufacturer.
50. Deputy Brendan Griffin asked the Minister for Finance his views that the Exchequer could derive greater benefits through direct taxation from multinationals that are based here; his views that we could extract more without crossing a tipping point after which jobs and revenue are lost, if so, the options available; and if he will make a statement on the matter. [18566/14]
View answerI would like to assure the Deputy that the need to balance the competitiveness of our corporation tax offering for mobile foreign direct investment while ensuring the maximum benefits to the State is a matter that is considered on an on-going basis.
The importance of maintaining the standard 12.5% rate of corporation tax to Ireland's international competitive position in the current climate must be borne in mind. Ireland, like other smaller member states, is geographically and historically a peripheral country in Europe. A competitive corporate tax rate is a tool to address the economic limitations that come with being a peripheral country, as compared to larger core countries. Ireland's corporation tax rate plays an important role in attracting foreign direct investment to Ireland and thereby increasing employment here.
As to how successful we are at getting this balance right, the Deputy may wish to note that the revenue generated by Corporation Tax in Ireland is broadly line with the EU average. In 2013 we collected just over €4.2bn which is 11.3% of overall Exchequer tax revenue and equivalent to 2.6% of Gross Domestic Product ('GDP').
Any increase in the 12.5% rate could unfortunately result in a behavioural change on the part of taxpayers and potentially have a negative impact on economic growth as a result. In relation to the "tipping point" referred to by the Deputy, I would draw attention to an OECD multi-country study "Tax Effects on Foreign Direct Investment - Recent Evidence & Policy Analysis"1, which found that a 1% increase in the corporate tax rate reduces inward investment by 3.7% on average. On this basis, it would take only a 2.5% increase in the rate (to 15%) to decrease Ireland's inward investment by nearly 10%. This assumes the average applies across the board but in fact the effect is likely to be more extreme for Ireland. In another report by the OECD, "Tax Policy Reform and Economic Growth"2, corporate taxes were identified as the tax which are most harmful to economic growth prospects. These are just examples of the types of international reports my Department has identified as relevant when looking at the relationship between tax, foreign direct investment and job creation.
Further, it is worth saying that the certainty around the rate of Irish corporation tax is one of its biggest strengths, and it would be difficult to justify an increase in the context of Ireland's stated position that we will not change our corporation tax strategy. Even a marginal change in the rate of corporation tax would undermine both our long held stance on this issue and the certainty of business, domestic and international, in our resolve to maintain that position.
As I said at Budget time, the 12.5% is settled policy and the Government remains 100% committed to this rate.
1 (2008) OECD Tax Policy Studies No. 17
2 (2010) OECD Tax Policy Studies No. 20.
51. Deputy Michael McGrath asked the Minister for Finance the number of hauliers currently availing of the rebate scheme for auto diesel; the total amount of the rebate in 2013; his plans to streamline the process; and if he will make a statement on the matter. [18648/14]
View answerThe scheme, introduced by me in the Finance Act 2013, provides for a repayment of a part of the mineral oil tax paid on the purchases of auto-diesel for use in the course of business by qualifying road haulage and bus operators.
I am informed by the Revenue Commissioners that the numbers of haulage and bus operators availing of the scheme at 27th April is 1,426. The total number of claims received by Revenue at that date in respect of 2013 is 2,849 and the total value of these claims is €9,472,859. To date, 1,670 of these claims have been processed resulting in the repayment or offset of €6,218,409. The remaining €3,254,450 is being processed through the recently developed automated system and will be repaid/offset in the coming days.
The processes for the scheme are designed to address the risk of widespread abuse of the scheme and to ensure that claimants meet the scheme's qualifying conditions. These requirements are necessary to enable Revenue to manage repayments to qualifying transport operators while controlling the risk of fraud.
As part of the scheme's risk control framework, provision was made for certain restrictions on the means by which the auto-diesel concerned may be purchased. Purchases in bulk must be made from a licensed mineral oil trader, and delivered, in a quantity exceeding 2,000 litres, to a premises or place that is under the control of that qualifying road transport operator. Purchases by means of a fuel card, approved by Revenue for the purpose of the scheme, also qualify for repayment and there is no minimum requirement on purchases made in this way. A fuel card will be approved where Revenue is satisfied that the fuel card provider will supply it with the information required about purchases of auto-diesel by means of that card. Fuel cards are widely available and are usable across the road network and there are a number of fuel card providers who can supply suitable fuel cards to road transport operators and fuel retailers.
Bulk purchases from licensed mineral oil traders can be verified by reference to the monthly electronic returns that the oil traders are required to make to Revenue. These returns form part of the supply chain controls introduced by Revenue to tackle the problem of illicit fuel, prior to the introduction of the diesel rebate scheme. The return provides an electronic record of the purchases, stock movements and sales of mineral oil each month by licensed mineral oil traders, by oil product type, including bulk sales to customers exceeding 2000 litres. This information can be used to verify electronically claims for bulk purchases under the diesel rebate scheme. A reduction in the minimum bulk purchase requirement for the diesel rebate scheme would require a corresponding reduction in the minimum threshold for purchases to be reported by mineral oil traders in their monthly returns, greatly increasing the number of transactions to be reported in these returns and the related administrative burden on the mineral oil traders.
I am satisfied that the requirements for the scheme achieve the right balance between making the scheme available to compliant transport operators and allowing Revenue to manage effectively the risk of fraud and I have no plans to change them.
52. Deputy John McGuinness asked the Minister for Finance the reason the property tax is being withdrawn in respect of a person (details supplied) in County Kilkenny. [18675/14]
View answerThe Deputy will be aware that this case was previously raised by him under Question 44090 of 2013.
The initial difficulties in the case arose because the person in question failed to engage with Revenue in regard to the ownership of the property in spite of receiving a number of letters and reminders in regard to the issue. As a direct consequence of the non engagement, Revenue issued an instruction to her employer on 16 September 2013 to commence deductions from her salary in respect of the outstanding LPT liability. The instruction was subsequently revoked on 15 October 2013 on foot of Question 44090 and the Property Register was amended to reflect the correct ownership of the property.
From examining the person's 2013 P60 records it appears that the employer did not activate the deduction before receiving the revocation notice of 16 October. On that basis Revenue did not make any refund to the person. The person was subsequently contacted directly by a member of the LPT team who explained the situation to her and asked her to submit confirmation of any deductions made in respect of LPT by her employer.
Revenue has assured me that as soon as it receives the required confirmation it will investigate the matter without delay and will refund or offset any money identified as owing to the person.
