Olivia Mitchell (Dublin South, Fine Gael)
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Question 137: To ask the Minister for Finance the way in which he will present to Dáil Éireann the detailed reports emerging from the present review of various aspects of the tax code. [33145/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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As the Deputy is aware, I announced in my Budget Statement that my Department and the Office of the Revenue Commissioners are undertaking a detailed review of certain tax incentive schemes and tax exemptions in 2005.

Two external consultancy firms have been examining the area-based and sectoral property tax incentive schemes. The review also involves the examination by my Department and the Revenue Commissioners of certain other tax reliefs and exemptions, especially if these may be used by high earners to reduce their tax bills.

The final reports from the consultants have been received by my Department and the findings from these reports will be taken into consideration in the context of the 2006 budget and Finance Bill.

I am not in a position to indicate the likely publication date for the reviews.

Jan O'Sullivan (Limerick East, Labour)
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Question 138: To ask the Minister for Finance if, in view of the fact that in the period between 1 January and 23 September 2005 more than €249 million has been repaid to taxpayers on foot of reviews conducted by the Revenue Commissioners at taxpayers' requests, the Revenue is taking any steps to ensure greater accuracy of returns; if, in particular, there are plans for information campaigns to ensure that taxpayers are made fully aware of all their entitlements and are claiming all credits and allowances provided for; and if he will make a statement on the matter. [33066/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that a wide range of initiatives has already been taken to inform PAYE taxpayers of their entitlements to tax credits-reliefs and so avoid potential overpayments of tax.

Revenue informs me that the vast majority of PAYE workers receive their full entitlements every year. At the beginning of each year a tax credit certificate is issued to every PAYE taxpayer and this reflects the most up-to-date information that Revenue has regarding an individual's entitlements. Revenue completed the issue of 2.24 million such certificates for 2005 in mid-February. Each certificate was accompanied by a simple but comprehensive leaflet giving full details of the credits-reliefs to which a taxpayer may be entitled including: main personal tax credits available for the year in question with comparative figures for the preceding year; tax rates and tax bands for the year in question; exemption limits for single, widowed and married persons; and how to claim an adjustment to the tax credit certificate.

Revenue uses media advertising on a regular and systematic basis to acquaint taxpayers about their entitlements and to encourage them to claim these. In relation to the PAYE community in particular there is extensive advertising of the budget provisions each year including a Revenue free-phone service which operates for two days immediately following the budget. Again when the tax credit certificates are being issued during January and February each year a newspaper and radio campaign is run to alert people to this.

In February 2005, Revenue launched a new self-service option for PAYE taxpayers. This service allows PAYE employees to claim, using the Internet, text messaging or the lo-call 1890 phone number, age credits for those over 65, service charges and trade union subscriptions. It also allows them to request a Form 12 — return of income, a Med 1 — medical expenses claim, a P50 — unemployment claim and a Rent 1 — rent relief. These facilities were widely advertised in the media and were included in the information leaflet issued with the tax credit certificates for 2005.

Revenue also publishes a wide range of claim forms, leaflets and guides on all PAYE credits and reliefs which can be downloaded and printed from the Revenue website or ordered on-line. There is also a 24-hour telephone number available, 1890 30 67 06, for requesting forms or leaflets.

Revenue is well advanced in introducing a redesigned PAYE computer system which, in the early part of 2006, will provide on-line services to PAYE taxpayers including: access to their Revenue records over the Internet to ascertain allowances-credits given and details of pay and tax; amendment of their tax credit details over the Internet, for example, to claim an allowance-credit not on record or to change the amount involved for an existing relief; and requesting an on-line review of their liability or a balancing statement, based on the details available on the Revenue record, including where amended in relation to entitlements. This will further improve the facilities for taxpayers to check whether they have claimed their full entitlements and if not to claim them immediately.

Revenue already liaises with other State bodies and private institutions to facilitate the granting of credits-reliefs to PAYE taxpayers. For example, liaison in relation to: the tax relief at source, TRS, system which was introduced a number of years ago and which ensures that all those entitled to mortgage and medical insurance reliefs get these reliefs at source and do not have to make a claim to Revenue; and there is an ongoing exchange of information between Revenue and the Department of Social and Family Affairs in regard to certain taxable payments made by that Department to PAYE employees. This interaction will be enhanced considerably through the more timely exchange of information made possible by the redesigned PAYE system already referred to.

I am accordingly satisfied that Revenue is already very proactive in the manner in which it ensures that PAYE taxpayers are made aware of their entitlements and facilitated in claiming these. Revenue keeps this issue under constant review and takes whatever steps are necessary in relation to public information campaigns so as to continue to inform taxpayers of their entitlements and to simplify as far as possible the arrangements for making these claims. The upcoming bulk issue of over 2.2 million tax credit certificates for 2006 will again be the focus of an information campaign as will the rollout of the PAYE on-line system in early 2006. I emphasise, however, that the primary responsibility for ensuring that Revenue has the most up-to-date information on a taxpayer's affairs lies with the taxpayer.