Mr. Niall Cody:

We published the up-to-date statistics on Tuesday. Since PAYE modernisation, we have immediate data. Before 2019, there was a P35 process and we did not have the data. Now we have payroll data as it happens. After 15 January, we publish detailed statistics on the PAYE programme. We launched an information campaign this week. Members will hear radio advertisements on how to claim and how easy it is. In terms of how the PAYE system works, we provide a preliminary end-of-year statement that a person can look up on myaccount.ie. That sets out the information we have and whether the person has a potential repayment or liability or is balanced. Of those who have not filed a return, the preliminary end-of-year statement suggests that 61% of them have a balanced tax position, but they could be entitled to additional credits. We will not know whether they have such an entitlement unless we are made aware of it. Unless the person is claiming health expenses in real time, we will not know whether he or she has health expenses to claim. People have to claim that. We will not necessarily know if they have rent tax credit to claim unless they claim. Of the others, 27%, or 619,000, appear to be in an overpayment position and 276,000 appear to have underpaid tax for last year. The message we have is for people to go onto myaccount.iein the Revenue system, look up their preliminary end-of-year statement, which sets out their position, and then click the button to review their tax liability for 2023. In the 2023 return, we will have pre-populated the return with the information we have. For most people, all they have to enter is if they have health expense or the rent tax credit. From next week, the mortgage interest facility will be available. The other piece is that those who have additional income that is not taxed through the PAYE system are obliged to return that as well.