Dan Neville (Limerick, Fine Gael)
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254. To ask the Minister for Finance if a letter will be provided in respect of a person (details supplied) in County Limerick confirming that they are no longer self-employed. [31384/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the person in question was registered for income tax in October 2013, in respect of a trade being carried on by him. Revenue has no information to indicate that this trade has ceased.

If the taxpayer has ceased to be self employed, he should contact his local district office, Limerick District, River House, Charlotte Quay, tel. 061 212700 with the details of cessation,  to allow Revenue to update its records on his current status.  In the circumstances Revenue is not in a position to provide the letter sought.  I am further advised that since the income tax system operates on a self assessment basis any such letter could only confirm that the taxpayer had advised them that he had ceased to be self-employed.