Dáil Éireann Debate, Tuesday - 28 June 2016
97. Deputy Michael McGrath asked the Minister for Finance the number of applications for a certificate of tax compliance which the Revenue Commissioners rejected in each of the years from 2011 to 2015; how the basis of rejection was broken down across the different categories of non-compliance; the number that related specifically to the local property tax; and if he will make a statement on the matter. [18419/16]
View answerI am advised by Revenue that the general scheme of tax clearance certification is provided for by Section 1095 of the 1997 Taxes Consolidation Act (as amended).
Revenue can not issue a Tax Clearance certificate where the applicant has not paid all tax, interest and penalties, or has not filed all tax returns that are correctly due. Revenue is also prevented from issuing a Tax Clearance certificate to a partnership unless each individual partner is fully tax compliant or, to a company unless the beneficial owner is fully tax compliant. Revenue will however issue a Tax Clearance certificate where the applicant files all outstanding returns and enters into a phased payment arrangement in respect of the liability.
Revenue has also advised that the tax clearance system is a highly automated process designed for rapid turnaround of applications and notification to the applicant where issues arise. In the vast majority of cases where it is not immediately possible to issue a tax clearance certificate, a mutually acceptable arrangement can be agreed and certification issued. This is particularly the case in respect of refusals related to Local Property Tax where more than 97% are very quickly rectified.
The table sets out the number of tax clearance applications that were rejected for the years 2011 to 2015 inclusive. The figures for 2013 to 2015 include 3,500, 14,000 and 12,000 rejections respectively on foot of LPT non-compliance.
|
Year |
No of Tax Clearance Applications Rejected |
% Rejected |
|
2011 |
46,314 |
22% |
|
2012 |
46,817 |
22% |
|
2013 |
48,046 |
21% |
|
2014 |
63,522 |
25% |
|
2015 |
53,501 |
21% |
