Shane Ross (Dublin South, Independent)
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Question 87: To ask the Minister for Finance if he will intervene to allow those taxpayers struggling financially to be allowed to pay the Revenue an amount per month to the end of the year, in recognition of the fact that there are many people who simply cannot afford the lump sum payments demanded by the State at present; and if he will make a statement on the matter. [41248/11]

Michael Noonan (Limerick City, Fine Gael)
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The Revenue Commissioners are charged with responsibility for the timely collection and recovery of taxes and duties due to the Exchequer. There is a clear requirement for every individual and business to pay the right amount of tax due and on time. Meeting this requirement is important in ensuring that tax revenues due to the Exchequer are paid on time and in maintaining a level playing field between businesses. Delay in payment or indeed non-payment impact on the level of Government borrowing and associated public debt interest. Those who delay payment secure unfair competitive advantage over compliant businesses. I fully endorse Revenue's approach in facilitating, supporting and expecting timely compliance by businesses and individuals. Individuals or businesses cannot take an approach of automatically or wilfully delaying payment of tax or treating Revenue as a bank or a lender of last resort. Revenue will rightly, not allow this. In particular, Revenue will take appropriate recovery and enforcement action where businesses continue to trade when there is no capacity or commitment to meet tax debts as they arise as the business trades into the future. I know that Revenue is conscious of the difficult economic and financial climate that prevails and how this can pose challenges for business and individuals in being timely compliant. Revenue has actively encouraged businesses and individuals experiencing particular payment difficulties to work proactively with them when such difficulties start to arise to find an agreed way through those difficulties and quickly restore voluntary timely compliance.

Revenue has published comprehensive material for businesses and individuals experiencing tax payment difficulties on its website at www.revenue.ie. Revenue's approach has received positive endorsement from tax practitioners bodies and trade representative bodies for the work that it has done in that regard and in the practical support and assistance it is providing to viable businesses.