Tuesday, 11 June 2019

Questions (143)

John Brassil

Question:

143. Deputy John Brassil asked the Minister for Finance if clarification will be provided on a matter in the case of a person (details supplied); and if he will make a statement on the matter. [23239/19]

View answer

Written answers (Question to Finance)

The question of entitlement to a State Contributory Pension, including the amount to be paid, is a matter for my colleague the Minister for Employment Affairs and Social Protection and Revenue has no role to play in this regard.

However, Revenue does provide the Department of Employment Affairs and Social Protection (DEASP) with PRSI related information in respect of individual taxpayers, including self-employed persons. The information is routinely transferred to DEASP via electronic data transfer and includes details of the amount of PRSI due, the amount paid, whether any amount is uncollected and whether any liability is the subject of an appeal to the independent Tax Appeals Commission (TAC). Where a taxpayer requests an appeal from the TAC, all collection is suspended by Revenue until the amount in question is determined by the TAC as being properly due.  

The person in question was assessed by Revenue for additional tax liability, including PRSI, for the years quoted by the Deputy. He subsequently appealed Revenue’s decision to the TAC but the issue has not yet been determined. The details of the amounts involved in the appeal were provided by Revenue to the Department of Employment Affairs & Social Protection (DEASP) in the normal manner without any instruction that tax was owed. 

Revenue has advised me that it understands that DEASP is currently reviewing the person’s pension entitlements and will engage directly with him as part of that process.