Michael Healy-Rae (Kerry, Independent)
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244. To ask the Minister for Finance the status of a refund for a person (details supplied); and if he will make a statement on the matter. [19445/17]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that Relevant Contracts Tax (RCT) was deducted from payments due to the person concerned. Section 530P of the Taxes Consolidation Act prohibits the repayment of RCT to a subcontractor in respect of the year in which the tax was deducted until such time as their tax return (Form 11) has been filed, a notice of assessment has issued and all liabilities for income tax and other taxes have been discharged.

The person concerned may accelerate the repayment of the RCT deducted in 2016 by filing his 2016 return of income now. The RCT deducted in 2016 will be repaid after all other tax liabilities (if any) have been satisfied. If the person concerned requires any assistance in filing his 2016 tax return he may contact Revenue on 1890 368 378.

Any RCT deducted to date in 2017 can be used to offset any other tax liabilities due in 2017 such as VAT or PAYE/PRSI. The person concerned is now on a deduction rate of 0% for the purposes of RCT.