Michael Noonan (Limerick City, Fine Gael)
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Revenue is charged with the responsibility to collect taxes and duties that are payable and to levy interest and penalties in appropriate instances. The Deputy will be aware that in general the principle of self-assessment applies to taxes administered by Revenue. The primary responsibility for calculating and paying the correct amounts of tax rests with the taxpayer. Revenue does of course offer a significant range of supports to the taxpayer to calculate and pay the right amount.

I am advised by Revenue that the named individual recently submitted Income Tax returns for a number of years and Notices of Assessment issued confirming the tax due. The person concerned is in discussion with Revenue on the terms of a phased payment arrangement to deal with the debt that is due and agreement on such an arrangement is expected to be concluded shortly.