Dáil Éireann Debate, Tuesday - 10 July 2018
172. Deputy Brendan Ryan asked the Minister for Finance the taxes withheld in respect of a person (details supplied) through the RTC or C35 system for sub-contractors in each of the tax years 2005 to 2012; and if he will make a statement on the matter. [30452/18]
Amharc ar fhreagraI am advised by Revenue that according to their records the following amounts of Relevant Contacts Tax (RCT) were deducted from relevant payments made to the person concerned for the tax years 2005 to 2009:
Tax Year 2005 - €17,501.64
Tax Year 2006 - €26,372.88
Tax Year 2007 - €3,158.90
Tax Year 2008 - €3,605.00
Tax Year 2009 - € 997.51
There is no record of RCT deductions in respect of the person concerned for the tax years 2010 to 2012 inclusive.
I am also advised that the person concerned has failed to submit income tax returns for the tax years 2006 to 2009 and 2011 to 2014 inclusive. It should be noted in that context that, in accordance with section 865 of the Taxes Consolidation Act 1997, any claim for a repayment of tax in relation to any tax year from 2003 onwards must be made within 4 years after the end of the tax year to which the claim relates. Thus, Revenue are legally precluded from making a repayment at a time at which a claim for the repayment would not be allowed, i.e. after 4 years from the end of the year to which the repayment claim relates.
