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Tax Collection.

Dáil Éireann Debate, Thursday - 7 October 2004

Thursday, 7 October 2004

Ceisteanna (117)

John McGuinness

Ceist:

117 Mr. McGuinness asked the Minister for Finance if the affairs of a person (details supplied) in County Kilkenny will be investigated and resolved; if demands will be withdrawn until all issues are resolved; and if he will make a statement on the matter. [23965/04]

Amharc ar fhreagra

Freagraí scríofa

I am advised by the Revenue Commissioners that the person in question has been self-employed since 13 November 2003. Prior to that he was in PAYE employment up to 30 July 2003. On leaving he received an ex gratia payment of €79,881. In accordance with normal procedure for dealing with ex gratia payments, a review of his liability was carried out for the previous five years and it was found that he owed €5,835.83.

The Revenue Commissioners became aware in February 2004 that the taxpayer was separated following a call by him to the local inquiry office in Kilkenny. His 2003 liability was reviewed at that stage and a refund of €752.16 was made to him.

To enable calculation of top slicing relief, the Revenue Commissioners wrote to him on 16 August 2004 seeking clarification regarding the separation. In a reply dated 17 August 2004, the taxpayer advised that he had been separated from his wife since August 1999. The earlier years were reviewed when top slicing relief was dealt with in September 2004. Single tax credits and rate bands were applied for the years 2000/01, 2001 and 2002. A liability of €5,835.83 arose as a result of this review.

If the taxpayer has difficulty in meeting the demand and wishes to enter into an instalment arrangement, he should contact Ms. Elizabeth Kavanagh, Kilkenny Revenue District, Hebron Road, Kilkenny, telephone 056-7760754, who will discuss this option with him.

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