Seán Barrett (Dún Laoghaire, Fine Gael)
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Question 57: To ask the Minister for Finance if, in view of the fact that the 60% statutory redundancy rebates to employers who made staff redundant in the economic downturn are running four months overdue and jeopardising small businesses, such employers could offset the 60% rebate against any tax liability due to the Revenue Commissioners with immediate effect, and with any resulting refund balances to be refunded by the Revenue Commissioners; and if he will make a statement on the matter. [14491/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I presume that the Deputy is referring to the 60% statutory redundancy rebates that the Department of Enterprise, Trade and Employment administer.

Taxes paid by employers include tax levied directly on the employer such as income Tax or Corporation Tax but also fiduciary taxes such as PAYE Income Tax, Income Levy or VAT levied on the employees or customers of that employer. Also relevant would be levies and contributions collected from employees such as PRSI and Health Levy.

In the circumstances and given that there is no provision in taxation, social welfare or health legislation to offset tax liabilities in the manner suggested, it is not possible to offset the 60% statutory redundancy rebates against a tax liability due to Revenue.