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Tax Reliefs

Dáil Éireann Debate, Wednesday - 23 May 2012

Wednesday, 23 May 2012

Ceisteanna (95)

Bernard J. Durkan

Ceist:

95 Deputy Bernard J. Durkan asked the Minister for Finance the number of applications for refund of income tax to the Revenue Commissioners made in each of the past three years to date; the total value of refund approved and rejected in each year; and if he will make a statement on the matter. [25948/12]

Amharc ar fhreagra

Freagraí scríofa

I am informed by the Revenue Commissioners that the table below represents the number of repayments made to PAYE taxpayers for 2009-2012. These repayments represent those cases for which a review of taxpayers' details resulted in a PAYE refund following claims from the taxpayer for credits or reliefs to which they are entitled. I am further informed that the total amount refunded is exclusive of mortgage interest and medical insurance relief, which are granted at source.

PAYE

Year

No. of Reviews

Repayments

(millions)

2009

1,415,133

795

2010

1,219,860

583

2011

1,143,986

558

2012 (to end April)

602,318

230

Regarding rejected refunds, I am informed by Revenue that since the launch of their Realtime Risk Framework system in July 2011, some 84,200 refund claims, to the value of approximately €81.9 million, have been examined and of these, approximately 7,500 claims with a value of almost €9.2 million have been disapproved to date.

I am also informed by the Revenue Commissioners that the additional table below represents the number of repayments for 2009-2012 made to taxpayers who pay their income tax through the self-assessment system. These repayments represent those cases for which refunds would have arisen on foot of the receipt of the annual return of income form from the taxpayer as well as refunds of professional services withholding tax. However, the total amount refunded is exclusive of mortgage interest and medical insurance relief, which are granted at source and also excluded are direct refunds of relevant contracts tax and international claims.

Self-Employed Income Tax

Year

Repayments

(millions)

2009

742

2010

567

2011

545

2012 (to end April)

122

I am further informed that that the Revenue Commissioners are unable to provide information in the time available on the number of rejected refund claims relating to those paying their income tax through the self-assessment system. The Commissioners advise, however, that a large number of self-employed income tax refunds arise due to overpayments of preliminary income tax.

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