Leo Varadkar (Dublin West, Fine Gael)
Link to this: Individually | In context

Question 178: To ask the Minister for Finance the amount of non-PAYE income tax which was refunded for each of the past three years to persons who were resident here for less than 183 days; the number of people who received a rebate; and if he will make a statement on the matter. [22529/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context

I am advised by the Revenue Commissioners that records are not maintained in a manner which would enable a complete reply to be given to the Deputy's question.

The following table sets out Revenue's best analysis of the numbers of chargeable persons who were non-resident in the State for the years in question and received tax refunds, together with the amount of tax refunded to them.

These taxpayers are self assessed for income tax purposes and many of them had PAYE sources of income. Accordingly a significant proportion of the refunds related to the repayment of PAYE tax and the remainder arose primarily from the overpayment of preliminary tax and Professional Services Withholding Tax (PSWT).

I am further advised by the Revenue Commissioners that in order to establish the non-PAYE element of the tax refunded, each case would have to be looked at individually and in detail. As this process would be very resource and time consuming, it cannot be justified on grounds of cost effectiveness.

Leo Varadkar (Dublin West, Fine Gael)
Link to this: Individually | In context

Question 179: To ask the Minister for Finance the amount of income tax that has been refunded to PAYE workers who worked here for less than 183 days for each of the past three years; the number of people who received a rebate; and if he will make a statement on the matter. [22530/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context

I am informed by the Revenue Commissioners that it is not possible to provide the information requested as the data are not readily available; it cannot be obtained without conducting an extensive examination of the Revenue Commissioners' records which would be very resource and time consuming.