Wednesday, 4 June 2014

Questions (41)

Pat Deering

Question:

41. Deputy Pat Deering asked the Minister for Finance the reason a diesel rebate due to a person (details supplied) in County Carlow cannot be offset against a revenue liability for VAT and PAYE, even though the amount of rebate is greater than the tax due; and if he will request the Revenue Commissioners to be more flexible in these difficult times where cash flow is very limited, especially when the money is coming in and out of the same account, without putting undue pressure on small businesses. [23918/14]

View answer

Written answers (Question to Finance)

I am advised by Revenue that before any refund of tax, including funds arising from the Diesel Rebate Scheme (DRS), are repaid, all of the 'taxheads' that the relevant person is registered for are automatically scanned for any outstanding tax liabilities. Where a liability exists, the refund or part of the refund as applicable is offset against the amount outstanding and any remaining balance is repaid.

In the case to which the Deputy refers, Revenue has confirmed to me that two DRS claims in respect of 2013 were offset in full against the person's VAT liabilities. A further claim was recently received in respect of 2014 and is currently being processed. Once the claim is verified as correct, it will be offset or partly offset against any tax liabilities that are still outstanding.