Brian Hayes (Dublin South West, Fine Gael)

I thank the Deputy for bringing the latter issue to my attention. The information will be passed on immediately to the Revenue Commissioners to obtain a view on it.

The payment of back tax is an issue for the Revenue Commissioners. Last year the Minister brought legislation through the Oireachtas to ensure the Revenue Commissioners would be an independent, statutory organisation and not under the thumb or control of anybody. The Deputy is aware of this and not making that charge against the Minister for Finance. The Revenue Commissioners have already said stated the back tax issue will be examined on a case by case basis. The P35 form for 2011 was due to be filled in by a pension provider or employer on or before 15 February this year.

I am further advised that the first automatic review process will start before the end of March.

It is my understanding the Revenue Commissioners have taken the 115,000 cases on a phased basis. In a few months time we will be in a better position to give an accurate view of the total liability involved.

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