Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 147 and 148 together.

Revenue has advised me that its clear preference is always to engage positively with insolvent individuals who enter into Personal Insolvency or Debt Settlement arrangements and has to date agreed terms in more than five hundred cases since the Personal Insolvency Act was enacted.

However Revenue can only "opt in" to the process where the Personal Insolvency Practitioner on behalf of the insolvent person provides a complete account of all debts and assets and also provides any clarifications that might subsequently be required. It is not possible for Revenue to "opt in" where there is incomplete information or where the tax debt is not fully quantified, for example where a Revenue audit is ongoing.

In situations where Revenue "opts out" of a Personal Insolvency or Debt Settlement arrangement it continues to engage with the person and in the majority of cases agrees a mutually acceptable payment arrangement that takes due regard of the particular circumstances. However any such arrangements must include the full amount of the outstanding debt, including statutory interest, and have clear commitments from the taxpayer in regard to the timely payment of current taxes.

In regard to the specific case, Revenue has confirmed that it has already temporarily suspended debt collection enforcement action to allow further time for phased payment discussions to take place with the taxpayer and has assured me that it is fully committed to agreeing a mutually acceptable solution.

To expedite matters, Revenue has assigned a senior official to review the case. The official will make direct contact with both the Deputy and the taxpayer in the coming days.