Tax Settlements

Dáil Éireann Debate, Thursday - 10 November 2016

Thursday, 10 November 2016

Ceisteanna (108)

Seán Fleming

Ceist:

108. Deputy Sean Fleming asked the Minister for Finance if he will provide, in respect of tax settlements published for each of the years 2013 to date in 2016, the number of tax settlements published in each period and the overall amount of tax settlements published; the number and value of tax settlements that were paid in full at the time of publication; the number and amount of settlements that had a payment plan in place at the time of publication; the number and value of tax settlements for which no payment had been made or payment arrangement was in place at the time of publication; the total number and the value of payments received to date paid in respect of these settlements; the total number and value of the settlements published that have not been paid; and if he will make a statement on the matter. [34144/16]

Freagraí scríofa

Minister for Finance (Deputy Michael Noonan)

In accordance with section 1086 Taxes Consolidation Act 1997, the Revenue Commissioners are obliged to publish a List of Tax Defaulters every quarter with details of those taxpayers with whom they have reached a settlement that has met certain specific criteria. The legislation provides for the publication of tax defaulters, whether they have paid the settlement amount or not. In addition, the Commissioners are also obliged to publish details of taxpayers where a Penalty Determination has been made by a relevant Court.

The following table, provided to me by Revenue, sets out the settlement details requested by the Deputy. Some cases may involve a number of different elements, for example, a phased payment for some of the settlement and a determination of inability to pay in respect of the remainder of the settlement. For that reason it is not possible to provide specific numbers in relation to every category shown, without introducing an element of double-counting. However, the overall number of cases is shown for settlements and those paid in full.

As regards settlements where inability to pay is determined for some or all of the amount concerned, as part of Revenue's standard procedures, these determinations are revisited if there is a subsequent material change in the defaulter's circumstances which would suggest ability to pay some, all or the remainder of the settlement amount.

Published Settlements	2013	2014	2015	2016 - (Quarters 1&2)
Value and number of settlements	€83.1m - 435	€92.8m - 414	€68.2m - 365	€41.1m - 189
Value and number of settlements paid in full	€24m - 138 cases	€33.5m - 125 cases	€16.1m - 127 cases	€20.3m - 71 cases
Value of settlements part paid/being paid by phased payment agreement	€16.7m	€17.9m	€16m	€6.9m
Value of settlements subject to collection/recovery enforcement proceedings	€20m	€19.3m	€16.7m	€7m
Value of settlements where Inability to pay determined	€22.4m	€22.1m	€19.4m	€6.9m

I am advised by Revenue that the number of penalty determinations made for the relevant years, and published in the Lists of Defaulters, is included below.

Penalty Determinations made by the Courts	2013	2014	2015	2016 - (Quarters 1&2)
	€1.4m - (15 cases)	€5.1m - (22 cases)	€2.3m - (20 cases)	€1m - (12 cases)