asked the Minister for Finance if it is the policy of the Revenue Commissioners not to point out to taxpayers overpayments which come to their notice; if there is a standing instruction to staff in the matter; and if so, if he will outline the details of same.
Ceisteanna—Questions. Oral Answers. - Tax Overpayments.
24.
I have been informed by the Revenue Commissioners that the first of their standing instructions to staff in the matter of reliefs to which taxpayers are entitled—which would of course include title to repayments—contains the following:
Whilst the responsibility for making claims to relief must ultimately rest with the taxpayer upon whom it is placed by Statute, THE GENERAL ATTITUDE OF THE DEPARTMENT SHOULD BE ONE OF READINESS TO ASSIST THE TAXPAYER IN EVERY REASONABLE WAY. Accordingly, the Commissioners desire that their officers should at all times, as far as may be practicable—
(1) draw the attention of taxpayers to any reliefs to which they appear clearly entitled but which they may have omitted to claim, and
(2) respond freely to any requests that may be made by taxpayers for advice as to their rights and liabilities or for guidance in formulating claims to relief.
The Commissioners state that they have no reason to believe that staff are not following these instructions.
It is clear that overpayments are brought to the attention of the taxpayer.
Yes, where they exist. Sometimes due to certain things that happen within the system there may appear to be such a case but when it is investigated there is not.
Would the Minister be interested to know that by contrast with the delay to which the question adverts in a recent instance when I was overpaid £65 by mistake by the Paymaster-General's Office they were on the telephone to my private house three times in one day to get me to repay it?
I am very impressed——
I paid it back.
I thank the Deputy for this unsolicited testimony.
They are not so keen to pay out.
The remaining questions will appear on tomorrow's Order Paper.