Vol. 551 No. 2
228 Mr. Perry asked the Minister for Finance if he will intervene on behalf of a person (details supplied) in County Sligo and waive their tax liability for 1990/1991 in view of the fact that this person was only in receipt of welfare payment from July 1991 and does not have the means to repay the liability; and if he will make a statement on the matter. [9885/02]
The collection of tax is a matter placed under the care and management of the Revenue Commissioners. Decisions in relation to any specific case are not matters in which the Minister for Finance has a function. However, I am advised by the Revenue Commissioners that there is, in fact, no tax liability for the year 90/91, but there is a liability outstanding, €387.93, that consists mainly of PRSI and levies. This liability is based on a return submitted and is properly due and payable. Payment may also be in the person's own interest as the PRSI payment involved is the minimum due from a self employed person, and provides social insurance cover for a range of benefits, including the old age pension. Taking account of the circumstances of the case, Revenue is prepared to defer pursuit of the liability for the present.
