Brian Cowen (Laois-Offaly, Fianna Fail)

These are matters to be taken up with the Revenue Commissioners. People have to be informed of their entitlements. I understand that when the Revenue Commissioners make contact with taxpayers they give out information with the forms to let people know what they are entitled to claim and so on. At the end of the day the Revenue Commissioners are there to collect revenue based on the submissions and assessments that people make to them. Unless people are evading their taxes they will not hear from the Revenue again. They just pay the balance and that is the end of it. In effect, the Deputy is suggesting that the Revenue Commissioners should change their role to become accountants as well as everything else for each individual taxpayer. The fact is that we have a tax system and as citizens we have to inform ourselves as to our entitlements and claim them where necessary if they are appropriate or relevant to our particular circumstances.

The Revenue Commissioners are providing a transparent system. In order to help taxpayers they are introducing a new system where people will have access to revenue records, allowances, credits and details of paying tax over the Internet at any time. They intend allowing people to amend their tax credit certificate on the web, either to claim an allowance or credit not on the certificate or to change the amount involved. They will enable people to request an on-line review of one's balancing statement based on Revenue's records and confirmation that details are correct and complete. They will also enable people to receive automatic repayment in certain cases where Revenue is fully satisfied from its records or from recent contact that a repayment is due. Revenue are not interested in taking more tax from people than what they are duly entitled to pay.

It is a matter for individual citizens to ensure they make a full claim to whatever credits are available to them under the law, based on their own prudence. These are individual matters between citizens and the Revenue Commissioners.

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