Damien English (Meath West, Fine Gael)
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Question 138: To ask the Minister for Finance the number of attachment orders issued by the Revenue Commissioners regarding repayments of tax by businesses in 2008, 2009 and to date in 2010; and if he will make a statement on the matter. [22145/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Revenue's power to attach, in certain circumstances, third party debts owing to a defaulting taxpayer is set out in section 1002 of the Taxes Consolidation Act 1997. The number of Notices of Attachment issued by Revenue for 2008, 2009 and Jan – Apr 2010 is set out in the table below.

The Deputy's question refers to attachment orders in relation to repayments of tax. While attachment relates only to third party debts, Revenue also has an offsetting power in section 1006A of the Taxes Consolidation Act 1997 whereby a repayment due by Revenue to the taxpayer may be offset against tax due to Revenue by the same taxpayer. I am advised by Revenue that statistics on the number of such offsets are not readily available. Revenue is and will remain focused on securing the taxes and duties due to the Exchequer on a timely basis. I am fully supportive of Revenue's action in deploying the necessary collection and enforcement measures, including attachment and offsetting, to address non-compliance.