Seán Ryan (Dublin North, Labour)
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Question 85: To ask the Minister for Finance the amount repaid by the Revenue Commissioners to individual taxpayers in respect of overpayments of tax for each of the years 2000 to date in 2005; his 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. [39012/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the amounts repaid to PAYE taxpayers for the years 2002 to 2005 inclusive, as at 23 September 2005, are as follows: 2002 —€242 million; 2003 —€265 million; 2004 —€278 million; 2005 —€282 million to 23 September 2005. The figures for 2001 and prior cannot be produced in the time available but will be forwarded to the Deputy as soon as possible.

I am also informed by the Revenue Commissioners that a wide range of initiatives are in place on an ongoing basis to inform PAYE taxpayers of their entitlements to tax credits-reliefs and so avoid overpayments of tax. The Revenue Commissioners inform 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 and it is anticipated that a similar number will issue in February next to reflect the recent budget changes.

Each certificate is 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; how to claim an adjustment to the tax credit certificate.

Revenue uses media advertising on a regular and systematic basis to acquaint taxpayers with their entitlements and to encourage them to claim these. In the case of 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.

Revenue's website provides easy to access customer service information on the full range of reliefs available to taxpayers, together with a range of claim forms for download and completion. The recent information summary of budget 2006 is now on the website. The website also has detailed information to direct customers to the appropriate contact point should they wish to phone, call, write, e-mail or fax.

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 forms for claiming various reliefs.

Revenue also publishes a wide range of claim forms, leaflets and guides on all PAYE credits and reliefs. Some leaflets are available on the website in French, Dutch, Spanish and Polish. All the forms and information leaflets 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 has recently introduced a redesigned PAYE computer system and, in the early part of 2006, this will allow taxpayers to: access their Revenue records over the Internet to ascertain allowances-credits given and details of pay and tax; amend their tax credit details over the Internet, that is, claim an allowance-credit not on record or change the amount involved for an existing relief; request an on-line review of their liability or a balancing statement, based on the details available on the Revenue record, including where amended with regard to entitlements. This will give taxpayers greater control over their tax affairs and let them check whether they have claimed their full entitlements.

The launch of these services will be accompanied by a comprehensive marketing campaign to alert customers to the facilities available to encourage maximum take up of the tax reliefs to which taxpayers are entitled. A detailed booklet will be produced informing people how to use the wide range of self service options to make claims on a 24-7 basis.

Revenue already liaises with other State bodies and private institutions to facilitate the automated granting of credits-reliefs to PAYE taxpayers: for example, the tax relief at source, TRS, system 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.

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 the issue under constant review and takes whatever steps are necessary through public information campaigns to continue to inform taxpayers of their entitlements and to simplify as far as possible the arrangements for making these claims. 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.