Tuesday, 27 May 2014

Questions (109)

Jack Wall

Question:

109. Deputy Jack Wall asked the Minister for Finance if a person (details supplied) in County Kildare is due any refund on their tax paid to date; and if he will make a statement on the matter. [22496/14]

View answer

Written answers (Question to Finance)

I am advised by Revenue that Section 960H of the Taxes Consolidation ACT (TCA) 1997(as amended) provides that where a customer is due a refund of tax, Revenue  may offset the amount in full, or in part, to satisfy any other outstanding tax liabilities. Before a refund in respect of any tax is repaid, the taxpayer's overall tax status is examined and any liabilities are satisfied/part satisfied by offset from the refund amount. 

In regard to the specific case to which the Deputy refers, I am advised that a PAYE refund was due on foot of a review of the 2013 tax year. However, the person in question had an outstanding tax liability in respect of a previous year and this was paid by offset from the 2013 refund amount. The remaining amount was also offset as part payment against the person s outstanding Local Property Tax (LPT) and Household Charge (HHC) liabilities in respect of one of his properties.   

Revenue has confirmed to me that a member of the LPT team made direct contact with the person in regard to this issue and confirmed the various offsets to him. The LPT team member also confirmed the post offset LPT/HHC liabilities still outstanding and advised the person on the various payment options available to him. The person committed to bring his remaining LPT/HHC affairs up to date in the immediate future.