Tom Neville (Limerick County, Fine Gael)
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140. To ask the Minister for Finance if he will review the case of a person (details supplied); and if he will make a statement on the matter. [22719/17]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that the original, and in the case of 2005 and 2006 the revised, Notices of Assessment for the tax years 2001 to 2006, including the assessment to PRSI, were in accordance with the tax returns submitted on behalf of the person concerned.

I am informed that whilst there is a general right to repayment of overpaid taxes, the Taxes Consolidation Act 1997 imposes a strict four-year time limit on the making of claims for the tax to be repaid. Unfortunately there is no discretion to allow a repayment or offset of taxes where the claim is received outside the time limit set down in legislation.

I am advised by Revenue that they have referred the matter to the Department of Social Protection to make direct contact with the person concerned to clarify and confirm matters as regards the amount of PRSI paid and the entitlement to the maximum pension.

Michael Collins (Cork South West, Independent)
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141. To ask the Minister for Finance further to Parliamentary Question No. 263 of 2 May 2017, if the Revenue Commissioners publish figures for uncollected income tax each year; if so, the location where this information can be found; if it is subject to audit; and if he will make a statement on the matter. [22778/17]

Michael Noonan (Limerick City, Fine Gael)
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Revenue publishes the total amount of uncollected tax each year in its annual report. The annual reports for each year are available on the Revenue website at .

The published figures include both the overall debt and the amount of debt that is available for collection after amounts under appeal to the Tax Appeals Commission or that are included in statutory insolvency activity are factored out.

For the years 2014, 2015 and 2016 the overall outstanding debt was €1,695m, €1,812m and €1,944m respectively. The ‘debt available for collection’ amounts for these years were €907m, €823m and €755m of which €373m, €360m and €374m related to Income Tax. These amounts are for the most part collected by Revenue through phased payment agreements with the taxpayers in question or where necessary through the use of debt collection/enforcement sanctions.

The details of the uncollected amounts of tax are provided to the Comptroller & Auditor General each year for examination.