Clare Daly (Dublin North, Socialist Party)
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34. To ask the Minister for Finance the criteria used to justify the Revenue Commissioners sending recent demand notices threatening the sheriff in relation to alleged non-payment or the local property tax and letters from the compliance intervention unit alleging that they have received information that the person is in receipt of undeclared income; his views on the methods used in this case. [8243/14]

Michael Noonan (Limerick City, Fine Gael)
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The Deputy asks for my views on a case, but the details were not supplied.  I am informed that my Department made contact with the Deputy s office to establish the specifics of the case so that it could be examined and a detailed reply prepared but that the Deputy s office declined to give any further information. In the circumstances I am not in a position to comment further.

By way of general remarks, it is Revenue's job to initiate debt collection/enforcement activity in circumstances where a liable person does not meet his/her tax filing and/or tax payment obligations as required by law.  It is also Revenue s job to enquire into situations where income may be undeclared or untaxed.  Such enquiries can resolve matters or can lead to a further action by Revenue depending on the case.  However, the House will be well aware from previous replies which I have given that where a taxpayer who has temporary cash flow difficulties engages positively with Revenue, arrangements to pay tax over time can be made.  Furthermore, I am advised that Revenue always affords defaulting taxpayers a final opportunity to meet tax obligations before moving to initiate debt collection/enforcement options, including Sheriff, that are available to Revenue where non-payment continues.

Finally, the Deputy will be aware that Revenue recently announced that if property owners regularise their LPT and Household Charge affairs before 31 March, they can still avoid interest, penalties and the type of enforcement action to which the Deputy refers and I would strongly advise the person in question to avail of this opportunity if it applies to him or her.