Vol. 430 No. 5
15 Mr. D. McDowell asked the Minister for Finance if he has satisfied himself that there has been a substantial change in ownership of a boutique (details supplied) in Dublin city centre as the State has incurred significant loss resulting from the liquidation of the previous owners.
The House has, of course, a right to a wide range of information about the activities of the Revenue Commissioners and I would wish to respect this right to the maximum possible extent.
However, to my knowledge, this House has never overturned the established practice that a Minister for Finance does not answer a Parliamentary Question about an individual's tax affairs, other than where the Deputy asking the question was acting on behalf of the taxpayer. It is my understanding that this is not the case in the present instance.
In the circumstances, therefore, I regret that I must accept the advice of the Revenue Commissioners that the information sought should not be divulged.
