Dan Neville (Limerick West, Fine Gael)
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Question 150: To ask the Minister for Finance if he will make a statement in the case of a person (details supplied) in County Limerick. [41293/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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This is a matter for the Revenue Commissioners. My Department has no jurisdiction over tax collection matters. I am advised by Revenue that the case in question involves the gift of property from one person to another where the parties apparently agreed that the beneficiary would pay the Capital Gains Tax due in respect of the disposal of property. The position is that, to date, only part of the Capital Gains Tax due has been paid. The liability to pay Capital Gains Tax rests with the person disposing of the property, notwithstanding any private arrangements between the parties that the beneficiary would make the payment to Revenue. I am advised that Revenue has made this very clear to the person who disposed of the property – both verbally and in writing – following the Deputy's previous representations on behalf of the person concerned. As no proposals have been received to pay the balance of tax due, Revenue is taking appropriate action to pursue collection. Revenue's Collector-General's Division will be happy to elaborate further on the particular circumstance of this case if the Deputy wishes to make direct contact with that Division (telephone 061-488202).