Bernard Durkan (Kildare North, Fine Gael)
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Question 296: To ask the Minister for Finance the Capital Gains Tax or other tax liability accruing to the estate of a deceased person (details supplied) in County Limerick, who died on 11 February 2005; the reason for the accrual of interest on outstanding taxes; and if he will make a statement on the matter. [30309/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that following the death of the person named, it was disclosed to the Revenue Commissioners that three sites had been sold by the deceased without the payment of Capital Gains Tax.

Computations of tax and interest due were submitted by agents of the estate on 18 April 2008 on site disposals in the tax years 1996/1997, 1999/2000 and 2004.

Section 1080 TCA 1997 provides that any tax charged will carry interest from the due date until payment. Section 1047 TCA 1997 provides that the executors are responsible for any liability arising in respect of the deceased. The tax plus statutory interest as agreed with the agent for the estate was paid on 12 May 2008.

Bernard Durkan (Kildare North, Fine Gael)
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Question 297: To ask the Minister for Finance when a tax refund will issue in the case of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [30315/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I have been advised by the Revenue Commissioners that they do not have sufficient information to deal with the taxpayer's claim at this time. The taxpayer can contact Mr Vincent Murphy, Kildare Revenue District at (059) 8643214 in relation to the matter.