Heather Humphreys (Cavan-Monaghan, Fine Gael)
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To ask the Minister for Finance if the Revenue Commissioners will consider withdrawing their appeal to a court decision in the case of a person (details supplied) in County Monaghan; and if he will make a statement on the matter. [17752/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the person (details supplied) submitted a Return of Income in respect of the 2002 tax year that included details of a redundancy payment received in that year. A PAYE Balancing statement issued in 2003 which did not include top slicing relief, as the person did not claim such relief. The person made no objection to, nor did he query, the PAYE Balancing Statement at that time. The person submitted a claim for Top Slicing Relief on 14 January 2011 in respect of the redundancy payment received in 2002, which was well outside the statutory time limit for making such a claim (Section 865, Taxes Consolidation Act 1997).

The onus is on each person to make a claim for any particular repayment or relief. Furthermore, in the case of top slicing relief, a valid claim in writing must be made as prescribed under Section 201 (6) of the Taxes Consolidation Act 1997.

The Revenue Commissioners are of the view that the Circuit Court Judge’s determination was erroneous on a point of law. Accordingly they have formally expressed dissatisfaction with the determination of the court and they are considering the option of pursuing a case stated for the opinion of the High Court on the matter.