Eric Byrne (Dublin South Central, Labour)
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93. To ask the Minister for Finance his views on correspondence regarding the case of a person (details supplied) in Dublin 12; and if he will make a statement on the matter. [24182/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that interest charges are levied on taxpayers who do not meet their tax payment obligations in a timely fashion or who seek to pay their liabilities through phased payment arrangements. The charges are imposed to compensate the Exchequer for the late payment of funds and to ensure equity for the vast majority of taxpayers who pay on time.

Revenue has also assured me that where possible, it always seeks to work with taxpayers that are experiencing temporary cash-flow difficulties in preference to deploying debt collection/ enforcement measures to secure outstanding taxes. However, such discussions require open and committed engagement to identify and agree mutually acceptable solutions.  Where there is no such engagement Revenue has no alternative but to use its debt collection/enforcement options.

In regard to the specific case to which the Deputy refers, the person in question has already been facilitated with two separate phased payment arrangements to help him manage his tax liabilities. One of the arrangements included a full deferral of payment for a twelve month period, which is beyond the normal level of concession afforded by Revenue but was considered appropriate given the particular circumstances of the case.

Unfortunately the person failed to adhere to the various payment arrangements provided to him and, as mentioned in his letter to the Deputy, also failed to keep Revenue informed of his situation. This lack of engagement left Revenue with no alternative but to refer the outstanding amount, including interest, to the Sheriff for collection.

However, notwithstanding the previous failed arrangements Revenue is still willing to work with the person to agree a mutually satisfactory arrangement providing he makes every effort to adhere to the terms of any agreement and to keep the Collector-General informed of any subsequent difficulties that might arise.

Revenue will now ask the Sheriff to put a hold on any further action for a brief period to allow discussions to take place and will also make direct contact with the person in the coming days in an attempt to agree a mutually acceptable solution.