Finian McGrath (Dublin North Central, Independent)
Link to this: Individually | In context | Oireachtas source

To ask the Minister for Finance if he will explain a tax discrepancy in respect of a person (details supplied) in Dublin 5; and if he will make a statement on the matter. [13647/13]

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

I am advised by the Revenue Commissioners that the taxpayer in question had his tax affairs reviewed in May 2011 on foot of a claim submitted by him for a refund of Relevant Contracts Tax. The taxpayer was in receipt of a married person’s credit and rate band although he was a widower since 1997.The Revenue Commissioners were not notified of his wife’s death at the time. When his tax affairs were reviewed the married person’s credits were removed for the years 2007 onwards. This led to the underpayment of tax that is currently being collected.

There was no record of the taxpayer being in receipt of a Dept. of Social Protection (DSP) survivor’s pension on the Revenue Commissioners records until 2012. The Revenue Commissioners received up to date details of long term payments from the DSP in late 2011 and the person’s records were updated from the beginning of 2012. The DSP records indicate that the taxpayer was granted a survivor’s pension in 2011 which was backdated to 2008.

The Revenue Commissioners are currently awaiting the submission of a Tax Return from the taxpayer for the year 2011 which will enable them to finalise any outstanding tax liability for that year.