Joe Carey (Clare, Fine Gael)
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Question 81: To ask the Minister for Finance the position regarding the re-opening of a business subject to historical debt owing to the Revenue Commissioners (details supplied); and if he will make a statement on the matter. [36138/12]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that by virtue of their obligation to observe taxpayer confidentiality they are not in a position to provide information on this matter. The Commissioners have informed me that when Deputies make representations or ask Parliamentary Questions on behalf of individual taxpayers there must be, and generally there is, sufficient evidence to reasonably support Revenue in a presumption of consent on the part of the taxpayer about whose affairs the representations or question is being raised. It cannot be presumed from the details supplied that the consent of the taxpayer about whose affairs the question is being raised has been given. If the Deputy was in a position to provide clarity in this regard, further enquiries can be made on his behalf.