Revenue Commissioners Enforcement Activity

Dáil Éireann Debate, Wednesday - 15 June 2016

Wednesday, 15 June 2016

Questions (86)

Jim Daly

Question:

86. Deputy Jim Daly asked the Minister for Finance the discretion afforded by law to the Revenue Commissioners to forgo the collection of interest charges applied to persons who make a late tax return of less than one year due to illness and who are certified by a medical report as being incapacitated at the time, noting the person has discharged all sums due; the amount of interest charges the Revenue Commissioners waived in each of the years 2006 to 2016 to date; and if he will make a statement on the matter. [16291/16]

Written answers

Minister for Finance

I previously advised the Deputy in my reply to Question 8541-16 that interest on late payment of tax is a statutory charge which Revenue is obliged to apply and that it is always a component of tax settlements, of tax enforcement activity and of phased payment arrangements.

Revenue confirmed that statistics on the amount of interest foregone on foot of the primary charge to tax being written out are not maintained. However for the years 2006 to 2016 (year to date), Revenue wrote out tax amounts of €120m, €118m, €129m, €222m, €300m, €321m, €287m, €263m, €228m, €170m and €102m respectively.

In regard to the specific case outlined by the Deputy, the person in question should contact the Collector-General's office at 061 488202 so that an appointment with the appropriate official can be arranged.