Bernard Durkan (Kildare North, Fine Gael)
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Question 110: To ask the Minister for Finance if arrears of income tax due and referred to the sheriff for collection are based on actual, agreed or assessed figures, or a combination of both; if an extension of time can or will be given to allow the submission of any outstanding documentation in view of the fact that the taxpayer (details supplied) is suffering from a serious illness; and if he will make a statement on the matter. [37134/11]

Michael Noonan (Limerick City, Fine Gael)
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This is a matter for the Revenue Commissioners. I am advised by Revenue that there are two tranches of debt with the sheriff for collection in the particular case. One is comprised of income tax, including interest, based on returns and VAT, including interest, based primarily on estimates in the absence of returns being filed. VAT returns were subsequently filed with Revenue reducing the overall debt. Separately a PAYE/PRSI debt is also with the sheriff for collection.

The overall debt now with the sheriff is €88,561.61 and the sheriff had been facilitating payment of the debt by way of a phased payment arrangement.

Revenue has also informed me that PAYE/PRSI returns have not been filed in this case for the last 5 years and estimates, including interest, amounting to €123,574.71 have been raised. A final request for payment of this amount was issued by Revenue on 25 October 2011. This debt has not yet been enforced to the sheriff as, by arrangement with the agent for the person, Revenue has allowed a final opportunity up to 15 December 2011 for the submission of the outstanding returns. Revenue has no desire to enforce debt based on estimates, but must do so in the absence of returns for such a prolonged period. These returns should now be filed so that the final tax debt can be determined.

The individual concerned or his agent should then make contact with Ms Ann Hegarty in the Collector General's Office, Government Offices, Nenagh, Co. Tipperary (Tel. 067 63116) with a view to an agreed approach being put in place. Revenue will have due regard to all of the circumstances including the health of the person concerned, in the context of finalising its approach.