Finian McGrath (Dublin North Central, Independent)
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Question 461: To ask the Minister for Finance if certain Eircom League football clubs have reached negotiated and reduced settlements with the Revenue Commissioners Office where outstanding taxes were in arrears or had not been paid at all; and his view on whether this is equitable for other Eircom League clubs, who are fully compliant in their tax affairs or where arrears were due that those arrears were paid in full. [28140/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The payment of tax liabilities by specific taxpayers is a matter for the Revenue Commissioners.

I am advised by Revenue that their approach with all taxpayers is focused on getting payment of the correct amount of tax on time. Where despite that focus timely and correct payment is not achieved, then Revenue will take all relevant factors into account in determining the approach to be taken in any particular case. In practice this means that while the Revenue action in each case is designed to ensure collection of the full tax debt due, the ultimate outcome is influenced by the particular circumstances of the case.