Jack Wall (Kildare South, Labour)
Link to this: Individually | In context | Oireachtas source

102. To ask the Minister for Finance the reason a person (details supplied) in County Kildare has been assessed for tax purposes with an additional payment when they have not received this payment to date; and if he will make a statement on the matter. [55189/13]

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

I have been advised by the Revenue Commissioners that they were notified in November 2013 by the Department of Social Protection that the person concerned was awarded the additional payment. Following receipt of that advice a revised tax credit certificate issued so that income tax on that additional payment for November 2013 and December 2013 would be collected during that year. No other amounts in respect of arrears have yet been subject to income tax. The position for 2012 and 2013 will be definitively established when the amount of arrears of pension are received by the person concerned.

It will be necessary for Revenue to review the tax liability of the person concerned when the arrears of pension are paid and credit will be given for the tax already paid in November and December in respect of the pension in question.

A Tax credit certificate for 2014 issued to the person concerned on the 16 December 2013. That certificate includes only the pension actually payable for 2014 by the Department of Social Protection and the tax credits appropriate to the person's spouse.