Charlie McConalogue (Donegal North East, Fianna Fail)
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Question 177: To ask the Minister for Finance the situation regarding old age pensioners who are in receipt of a private pension and a State pension; if the Revenue Commissioners will be seeking to backdate the tax liability, should there be one; and if he will make a statement on the matter. [30801/12]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that as the Revenue Chairman stated before the Joint Oireachtas Committee on Finance, Public Expenditure and Reform in January this year, Revenue is examining in detail the 2,500 highest risk cases which are those cases where there is a mismatch between the Department of Social Protection (DSP) pension information contained on Revenue's records and the pensions data supplied by the DSP and, the taxpayer's non-DSP income exceeds €50,000. These cases are being examined individually and, where appropriate, correspondence is issuing to the taxpayers concerned affording them a thirty-day period to provide full income and other details to the Commissioners.

I am advised that, from the analysis done to date, approximately 800 of the 2,500 cases have only been receiving a DSP pension since 2011 and consequently they will be liable for additional income tax for that year only. In other cases the question of the payment of income tax due for years prior to 2011 may arise and some DSP pension recipients have already finalised and paid income tax for back years. The Commissioners further advise that income tax may be due for a number of years, where, for example, an individual received Form 12 tax returns from Revenue for years prior to 2011 and did not complete and return these to Revenue and they were in receipt of a DSP pension during the years in question.

Question No. 178 answered with Question No. 168.