Pearse Doherty (Donegal South West, Sinn Fein)
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270. To ask the Minister for Finance if the Revenue Commissioners has a policy of withholding tax refunds until a person has paid their property tax for the coming year; and if he will make a statement on the matter. [4773/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that Section 960H of the Taxes Consolidation Act 1997 (as amended) provides that where a taxpayer is due a refund of tax, the Commissioners can offset that amount in full, or in part, to satisfy outstanding liabilities in any other tax head. Any balance (of the refund) that remains after the offset is completed is repaid to the taxpayer.

With specific regard to Local Property Tax (LPT), the Deputy will be aware that Revenue has provided a wide variety of payment methods, including a number of phased payment options such as direct debit (DD), deduction at source (DaS) from salary or pension and payments via various approved service providers. Revenue has also provided the Single Debit Authority (SDA) option, which operates like an electronic cheque and which is not deducted from current accounts until 21 March, unless an earlier date is specified by the liable person.

Where the liable person opts for one of these payment options and confirms his/her preference to Revenue in advance of the LPT due date, or where a phased payment arrangement is already in place, then no amount is withheld from any pending tax refund for offset. However, where the liable person fails to confirm a preferred option and does not pay the full amount of LPT by the due date, then Revenue will deduct the outstanding amount from the pending refund.