Tuesday, 28 May 2019

Questions (53)

Brian Stanley


53. Deputy Brian Stanley asked the Minister for Finance the policy regarding personal tax credits (details supplied). [22339/19]

View answer

Written answers (Question to Finance)

I am advised by Revenue that it does not have a policy of withdrawing tax credits based on a taxpayer’s age.

In fact, Revenue seeks to apply certain credits automatically in situations where it has the relevant information available already on the taxpayer record. For example, the Age Tax Credit, as provided for by section 464 of the Taxes Consolidation Act 1997, is granted automatically in the year in which the taxpayer reaches 65 years of age. For jointly assessed couples, the credit is granted automatically when the older spouse or civil partner reaches 65 years of age.

Revenue also reserves the right to withdraw tax credits where there is no longer entitlement to them. For example, Revenue will withdraw credits based on flat rate employment-related expenses where a taxpayer is no longer in employment.

Revenue has confirmed that if the Deputy can provide the details of the cases to which he is referring, including the specific credit(s) involved, it will investigate the matter(s) and revert directly to him.