Brian Walsh (Galway West, Independent)
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61. To ask the Minister for Finance if he will provide a breakdown of the penalties, interest and surcharges imposed by the Revenue Commissioners in respect of a person (details supplied) in County Galway. [39149/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that Income Tax returns for the person (details supplied) for the years 2007, 2008 and 2010 were submitted together on 15^thNovember 2012.  Accordingly, all three returns were substantially late (for example, the 2007 return was submitted more than four years after the due date).  Consequently, surcharges totalling €7,072.82 were applied in accordance with S.1084 of the Taxes Consolidation Act, 1997.

The surcharge for the year 2007 is 10% of the gross tax of €32,380.11 and amounts to €3,238.01. The surcharge for the year 2008 is 10% of the gross tax of €27,509.06 and amounts to €2,750.90.

For the year 2010, the surcharge is computed on the gross tax and additional levies.  The surcharge applicable to tax is 10% of the gross tax of €10,426.80 and amounts to €1,042.68. The surcharge in relation to the additional levies is computed on a net basis after deduction of levies paid through the payroll. This surcharge is 10% of the net levies of €412.30 and amounts to € 41.23. The total surcharge for the year 2010 is therefore €1,083.91.

In addition to the surcharges, interest in the amount of €2923.53 is also due.