I propose to take Questions Nos. 225 and 226 together.
I am advised by Revenue that the person in question has a significant tax debt and had declined to positively engage on the issue in spite of being afforded a number of opportunities to do so.
For this reason Revenue was left with no alternative but to start debt collection/enforcement proceedings against the person, which included placing an Attachment Order on his Department of Social Protection (DSP) payment.
However, Revenue has confirmed to me that the person has now engaged on the issue and various alternatives are being actively discussed, which will take account of his personal circumstances.