Phil Hogan (Carlow-Kilkenny, Fine Gael)
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Question 80: To ask the Minister for Finance if he will review the income tax payments in respect of a person (details supplied) from the years 2002 to 2006, inclusive, with a view to completing its reconciliation; and if he will make a statement on the matter. [38296/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that the taxpayer in question is a chargeable person and accordingly is obliged to submit a Return of Income each year under the self-assessment system. The Returns of Income for 2002, 2003, 2004 and 2005 were only submitted to Revenue in November 2009, which is past the dates on which these Returns should have been made. As a result of the late submission of these returns, statutory surcharges were applied in accordance with the relevant legislation, which is contained in Section 1084, Taxes Consolidation Act 1997. No refunds are due for the years 2003, 2004 and 2005. This taxpayer did make an overpayment of tax for 2002. However, no refund can be made for 2002 because a statutory based 4-year time limit applies to all such repayment claims.

This taxpayer submitted his Return of Income for 2006 to Revenue in March 2010. This 2006 return should have been made on the 31st October 2007, and again, since this return was made late a surcharge was applied in accordance with the relevant legislation

The information supplied on the Returns of Income formed the basis for the Notices of Assessment issued to him by Revenue.