Willie Penrose (Westmeath, Labour)
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Question 141: 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 2002 to 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. [7878/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that the amount of tax either repaid or credited against other tax liabilities of the taxpayer, in respect of the main taxes, for each of the years 2002 to 2005 is as follows:

The repayments of corporation tax refer to individual claims made by companies from year to year. VAT repayments are part and parcel of the way the VAT system works with traders charging VAT on their output but reclaiming the VAT paid on their inputs. The figures do not include repayments to non-resident claimants of Irish tax deducted from income arising in Ireland. Neither do they include relevant contracts tax where the normal operation of the system involves the routine claiming of repayments or offset against normal tax liabilities.

In the case of PAYE, repayments arise as a general rule in response to claims made by taxpayers containing specific information not previously known to Revenue and the level of repayments shows that very many taxpayers are aware of the tax credits and reliefs to which they are entitled and of the necessity to make the claim. The Revenue Commissioners are conscious of their responsibility as contained in their customer service charter to provide taxpayers with the necessary information and all reasonable assistance to enable them to clearly understand and meet their tax and customs obligations and to claim their entitlements and credits. Revenue has always been very proactive in ensuring that PAYE taxpayers, in particular, are made fully aware of their rights and are facilitated in claiming repayments due. For example, the tax credit certificate sent to each PAYE taxpayer at the start of the tax year is accompanied by a detailed leaflet setting out a wide range of information on the 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's website also provides easy-to-access customer service information on the full range of reliefs available to taxpayers, together with a range of claim forms in downloadable format. The Revenue home page also contains a What's New section where customers are alerted to timely items of interest.

As the Deputy will be aware, Revenue has procedures in place for PAYE taxpayers in order that many reliefs need not be claimed at all as they are given at source, for example, mortgage interest, pension contributions, permanent health insurance, medical insurance. Others need only be claimed once and are automatically carried forward from year to year, for example, basic tax credits, PAYE credit, age credit for the over 65s and trade union subscriptions. The only reliefs that need to be claimed on an ongoing basis are those that are expenditure-related such as medical expenses, certain dental expenses, third level tuition fees and rent relief. While a wide range of information channels has been used to put details regarding taxpayer entitlements into the public domain, I emphasise that the primary responsibility for ensuring Revenue has the most up-to-date information on a taxpayer lies with the taxpayer himself or herself.

Revenue is planning additional on-line services for PAYE customers later in 2006. This will be accompanied by a campaign to publicise the services and notify taxpayers on the options available to claim their entitlements. With these new interactive, on-line, self-service channels, and the existing comprehensive range of information already available, I am satisfied that taxpayers are being made as fully aware as possible of their entitlements to claim credits and allowances.