Michael Ring (Mayo, Fine Gael)
Link to this: Individually | In context

Question 180: To ask the Minister for Finance the position in relation to a person (details supplied) in County Mayo. [15178/09]

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

I am advised by the Revenue Commissioners that the taxpayer in question contacted his local tax district in March 2009 to inform them that he had received payment of a pension from the Department of Agriculture, Fisheries and Food. The pension covered the period from July 2008 to March 2009 and was subjected to the PAYE emergency tax procedures, as the taxpayer had not applied for a PAYE Tax Credit Certificate when he became entitled to receive the pension. A PAYE Tax Credit Certificate has been issued to the taxpayer for 2009 and, once processed by the Department of Agriculture, Fisheries and Food, the emergency procedures will cease and have the effect of refunding some or all of the tax suffered by the taxpayer.

The reason that the taxpayer's affairs cannot be fully regularised until the end of 2009 is that a return of all income earned in 2008 will be required which should include the portion of his pension earned in 2008 but not paid by the Department of Agriculture, Fisheries and Food until 2009 and subjected to tax in 2009. In order to regularise the taxpayer's affairs it will be necessary to review both the 2008 and 2009 tax years as some of the pension paid in 2009 is properly assessable in 2008 while the tax deducted is due in 2009. This review cannot be carried out until the end of 2009.