John McGuinness (Carlow-Kilkenny, Fianna Fail)
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179. To ask the Minister for Finance the reason a tax debt is registered against a person (details supplied) in County Kilkenny; and if records will be corrected. [46189/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that the person in question elected to be jointly assessed for tax with his wife in accordance with Section 1017 of the Taxes Consolidation Act 1997. Section 1017 (1)(a) clearly states that the ‘husband shall be assessed and charged to income tax, not only in respect of his total income (if any) for a specified year, but also in respect of his wife’s total income (if any) for any part of that year and for the purposes of the Income Tax Acts that income shall be deemed to be his income. Revenue has informed me that the person in question and his spouse were previously the subject of a tax audit, which resulted in the person being assessed for Income Tax liabilities for the years in question. Revenue has confirmed to me that the liabilities correctly relate to the person in question and his spouse and do not relate to the company mentioned by the Deputy in his representation. Revenue also confirmed to me that the person in question did not at any stage appeal against the tax assessments to the Appeal Commissioners and that the assessments are soundly based.

However, notwithstanding that the liability is correctly due, Revenue has taken the financial circumstances of the person in question into account and has suspended all collection/enforcement activity indefinitely. Revenue has confirmed its decision in this regard to the person in question both by telephone and in writing.

John McGuinness (Carlow-Kilkenny, Fianna Fail)
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180. To ask the Minister for Finance if payment of interest is due in respect of a person (details supplied) in County Kilkenny. [46194/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that there is no entitlement to a claim for payment of interest by Revenue in this case. The position is that in September 2011, as part of a Revenue Audit, income tax assessments of €27,633.46 and €28,295.28 were raised for years 2008 and 2009 respectively. These assessments were made in the absence of returns and following failure by the taxpayer to cooperate with the auditor or provide satisfactory explanations to queries raised. There was no response to these assessments or to the subsequent demands for payment nor was there any appeal made against these assessments. In the circumstances Notices of Attachment issued in January 2012 which resulted in the payment of €41,771.50. This amount was credited against Income Tax for the years under audit.

The Revenue audit was eventually concluded and a settlement formally agreed on 30th April 2013. The overall liabilities amounted to €16,199.08. Having regard to the "attachment" payment, this left a net overpayment of €25,572.42 which was repaid on 19th June 2013.

Under the provisions of section 865A(2), Taxes Consolidated Act 1997 (as amended) interest on repayment of tax arises only after 93 days from the day on which the claim to repayment of tax becomes a valid claim. This claim did not become a valid claim until 30th April 2013, the date on which the audit settlement was formally agreed with Revenue. As the repayment was made on 19th June 2013, which was less than 93 days after the claim became a valid claim, there is no entitlement to an interest payment under the legislation.

Revenue’s Complaint and Review Procedures provide customers with an open and transparent mechanism for making a complaint and seeking a review of Revenue’s handling of a case. This comprises of local review and independent Internal or External review. Full details can be found on Revenue website www.revenue.ie. This procedure is available in this case should the taxpayer choose to avail of it.