Dan Neville (Limerick, Fine Gael)
Link to this: Individually | In context

Question 98: To ask the Minister for Finance, further to Parliamentary Question No. 19 of 21 September 2011, if a decision has been made on the internal review in respect of a person (details supplied) in County Cork. [29975/11]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context

The Internal Review has finished and its conclusions were issued on the 26th September 2011. The decision was that the person in question would qualify if the conditions to Section 472 Taxes Consolidation Act 1997 were met. These conditions are: the employee is a "specified employed contributor" as defined in Section 472 or that the Income Tax (Employments) (Consolidated) Regulations 2001 have been complied with by her employer; the employee is a full time employee (i.e. is required to devote, throughout the year of assessment, substantially the whole of his/her time to the duties of the office or employment and the individual does in fact do so); and the amount of emoluments paid to the employee in the year of assessment is not less than €4,572.

Revenue needs to carry out a brief inspection of the records of the employer to ensure that the Income Tax (Employments) (Consolidated) Regulations 2001 have indeed been complied with. This inspection should be carried out shortly.