James Bannon (Longford-Westmeath, Fine Gael)
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Question 278: To ask the Minister for Finance if consideration will be given to the penalty imposed on a person (details supplied) in County Longford; and if he will make a statement on the matter. [38025/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that the person in question filed his return for the 2006 tax year on 19 March 2009, which was 505 days after the due date. Prior to filing his return, the Revenue Commissioners had written to him on three occasions to inform him of his obligations to file a return. The person in question has a pattern of delays in submitting his returns, with his last 4 returns being substantially late.

The Taxes Consolidation Act provides for the imposition of surcharges for the late filing of returns. In addition to a surcharge of €36.28 for the delay in filing of his 2006 return, a fine of €750 was imposed at a District Court Hearing on 24 March 2009. The person in question was afforded 6 months to pay this fine or face a custodial sentence. He contacted the Collector Generals office by telephone on 11 September 2009 where his options for payment of the District Court fine were explained.

John Deasy (Waterford, Fine Gael)
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Question 279: To ask the Minister for Finance the reason money paid to former workers of a company (details supplied) was classified as income as opposed to a redundancy or lump sum payment which would give an exemption from income tax; and if he will make a statement on the matter. [38088/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that, for reasons of confidentiality, they cannot comment on the details of payments from the fund referred to in the Deputy's question.

I am assured, however, that the Revenue Commissioners took account of all the facts and circumstances involved (including the basis under which entitlement to payments from this fund arose) in coming to the conclusion as to whether any payments made out of the fund are chargeable to income tax under Schedule E in accordance with Section 112 of the Taxes Consolidation Act 1997. It should be noted that lump sum payments are not automatically exempt from taxation.