asked the Minister for Finance the reason cheques forwarded to the Collector-General's Office for PAYE and PRSI are being returned uncashed; and if he will make a statement on the matter.
Written Answers. - Return of In-date Cheques.
117.
I have been advised by the Revenue Commissioners that in-date cheques are returned uncashed to employers for three main reasons: the cheque has been incorrectly completed or there is insufficient information to bring the cheque to account; the employer has not yet applied to be registered for PAYE/PRSI; the cheque relates to a period which has been referred to the sheriff or county registrar for collection. Post-dated cheques are not usually accepted by the Collector-General without prior arrangement. Where such an arrangement exists, post-dated cheques may be returned by the Collector-General if the employer fails to comply with the terms of the arrangement.