Dáil Éireann - Volume 412 - 06 November, 1991

Written Answers. - Tax Calculation.

60. Mr. Gilmore asked the Minister for Finance if, in the case of a person (details supplied) in County Leitrim he will outline the way in which the payment of £680.40 for the year 1988-90 was calculated since the figure of £3,600 was an estimate and no returns were made.

61. Mr. Gilmore asked the Minister for Finance if his Department, when dealing with the arrears in the case of a person (details supplied) in County Leitrim made the employer concerned aware that the amounts owing for all years involved between 1985 and 1990 were based on estimated amounts as he had failed to comply with the required statutory returns.

62. Mr. Gilmore asked the Minister for Finance the reason in the case of a person (details supplied) in County Leitrim a payment of £1,288 was received when no returns were submitted; and the way in which the figure was calculated.

63. Mr. Gilmore asked the Minister for Finance if, in respect of the case of a person (details supplied) in County Leitrim, he will outline the reason, when the payment on an estimate was received, the matter was not referred as usual to the sheriff in view of the fact that the [453] employer concerned was notified in writing to submit the returns outstanding but failed to do so.

Minister for Finance (Mr. A. Reynolds): I propose to take Questions Nos. 60, 61, 62 and 63 together.

This House has, of course, a right to a wide range of information about the activities of the Revenue Commissioners and I would wish to respect this right to the maximum possible extent.

However, to my knowledge, this House has never overturned the established practice that a Minister for Finance does not answer a parliamentary question about an individual's tax affairs, other than where the Deputy asking the question was acting on behalf of the taxpayer. It is my understanding that this is not the case in the present instance.

In the circumstances, therefore, I regret that I must accept the advice of the Revenue Commissioners that the information sought should not be divulged.