John Paul Phelan (Fine Gael)

I move recommendation No. 5:

In page 20, before section 16, to insert the following new section:

"16.—The Principal Act is amended by the insertion of the following new section 15A.

'15A.—(1) In any year of assessment where monies are paid to any state or other body in respect of which the individual making such payments would be entitled to a tax credit or an allowance for income tax the Minister for Finance may direct that such state or other body shall make a return of such payments made by such persons in such format and shall be determined by regulations as shall be made by the Minister for Finance to enable a tax credit or deduction to be made or allowed.

(2) In respect of any such information provided to the Offices of the Revenue Commissioners no liability shall attach to the Office of the Revenue Commissioners or otherwise for failing to provide such tax credit or allowance to the person who made the payment.'.".

This recommendation relates to a number of useful tax credits, such as those involving bin charges and home caring spouses. Many who qualify for such tax credits do not know they qualify. The recommendation seeks to automatically award credits to those who qualify, rather than allowing the situation which currently obtains, whereby many thousands do not claim their entitlements, to continue. Many people are unaware of the existence of the home caring spouse credit. I assume the amount of money is relatively small. I do not know the exact figure but I do not expect the amount would be considerable in the overall scheme of things. The recommendation seeks to award these credits automatically to those who qualify.