My understanding is that this particular group is funded by FÁS in the same way as other similar groups. I am informed by the Revenue Commissioners that the taxpayer in question has a history of late payment of PAYE/PRSI. In fact, most of the PAYE/PRSI payments in the tax years 1993-94 and 1994-95 were between two and three months late. Such persistent late payment left the commissioners with no option but to take appropriate remedial action. Accordingly, an interest charge was raised for month ended 5 August 1994 in sum of £163.71 because the tax payment for that month, which was due between 5 and 14 August 1994, was not received until 1 November 1994. Interest is a statutory charge that is designed to compensate the Exchequer for late payment of taxes, to ensure equity for those taxpayers who pay on time and to encourage compliance with the statutory due dates for payment. The interest charge in this case has since been paid.
The commissioners have no record of a request by the taxpayer for a meeting. There is a record of a telephone conversation with the taxpayer during which the basis for the interest charge was explained. The commissioners have informed me that their staff will meet with the taxpayer if a meeting is still required and that the necessary arrangements can be made by contacting their Shelbourne House office at telephone 6606111.
