Tuesday, 3 February 2004

Ceisteanna (134)

Pat Carey


261 Mr. Carey asked the Minister for Finance if, in view of the fact that an order for the execution of the judgment against a person (details supplied) is about to be executed, he will urge the Revenue Commissioners to make one final attempt at establishing whether there are any details in the area of capital gains tax which have not been fully examined and which may have a bearing on the case; and if he will make a statement on the matter. [2703/04]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Minister for Finance)

I am advised by the Revenue Commissioners that there is no record of capital gains tax in this case. The taxpayer has approached the Revenue Commissioners on a number of occasions claiming that payments he had made had not been credited against his tax liabilities. Following exhaustive searches of their records, the Revenue Commissioners have assured me that all payments made by the taxpayer have been credited against his tax liabilities.

In 1993 judgment mortgages were registered against his dwelling house in respect of unpaid taxes. These remain in place but the Revenue Commissioners have informed me that they will not proceed to execute these judgments unless there is a change in the taxpayer's circumstances.