Vol. 465 No. 6
99 Mr. O'Dea asked the Minister for Finance the full amount of tax due by Bord na Móna to the Revenue Commissioners; the reason the identity of the company was not published when a settlement was reached between Bord na Móna and the Revenue Commissioners; and whether the Revenue Commissioners are currently investigating any other semi-State companies. [10188/96]
It is established practice that a Minister for Finance does not answer a parliamentary question about an individual taxpayer's tax affairs, other than when 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 they should not divulge the information sought.
As regards the general question of publication of tax settlements, the circumstances in which publication is to take place are specified in section 23 of the Finance Act, 1983. The obligation to publish does not apply where — 1. the settlement was reached as a result of voluntary disclosure by the taxpayer, or 2. was covered by the tax amnesties, or 3. the amount involved did not exceed £10,000.
