Terence Flanagan (Dublin North East, Fine Gael)
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203. To ask the Minister for Finance the position regarding a delay with the processing of a tax return; and if he will make a statement on the matter. [27714/13]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the granting of a tax credit for the amount of Danish tax paid in any year may only be given after the end of that year, on receipt of a copy of the Danish Tax Assessment / Balancing Statement. I would also like to refer the Deputy to my reply to his previous Dáil question (Ref 17336/12) on the matter in March 2012. In my reply I stated that Revenue would, on a concessional basis, allow the person’s claim for 2009 based on a mutually agreed tax credit. I am informed by the Revenue Commissioners that this occurred and the credit was granted.

I am further informed by the Revenue Commissioners that the person in question submitted a claim for 2010 on February 25th 2013. As is normal practice with such claims, a request for certain required information was made by the Revenue Commissioners on March 27th. The person’s tax agent submitted some of this information on April 16th and additional material on May 24th. The caseworker in the Revenue Commissioners contacted the tax agent on May 31st requesting a final piece of information and I understand that the agent undertook to provide this.

Once this information is provided, the claim will be processed without delay, and the tax agent is dealing directly with a named official in Fingal District in this regard.

The Deputy will understand that it would be inappropriate for Revenue to issue an undertaking that future claims will not be subject to verification checks. The nature of such claims mean that Revenue must verify certain details before refunds can be paid.