Seán Fleming (Laois, Fianna Fail)
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99. To ask the Minister for Finance the arrangements in place for the Revenue Commissioners to collect from self-employed persons combined income tax, USC and PRSI liability through the Revenue Commsioner's self-assessment system in respect of the year in which a self-employed person reaches 66 years of age; and if he will make a statement on the matter. [35636/18]

Seán Fleming (Laois, Fianna Fail)
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100. To ask the Minister for Finance the situation in which the Revenue Commissioners collect the combined income tax, USC and PRSI liability in respect of all tax years up to and including when a self-employed person reaches 65 years of age; the number of persons this relates to; the arrangements the Revenue Commissioners have to collect the 66th year payment; the number of persons this payment is not collected from in respect of the 66th year; the estimated loss arising from same; and if he will make a statement on the matter. [35637/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 99 and 100 together.

As the questions relate to the collection of combined income tax, USC and PRSI liabilities, I propose taking them together. I am advised by Revenue that self-employed persons are generally taxed under the self-assessment system in Part 41A of the Taxes Consolidation Act 1997. Under Part 41A, a taxpayer is required to submit a tax return to Revenue by 31 October in the year following the tax year to which the return relates (or by mid-November, if paying and filing through ROS) and pay any balance of the liability (net of preliminary tax paid) in respect of income tax, USC and PRSI for the year to the Collector-General at the same time. Where a self-employed individual discharges the combined income tax, USC and PRSI liability through the self-assessment system, a single payment is made in respect of the combined liability for all complete tax years up to and including the year in which he or she reaches their 65th year.  Where an individual is aged 66 or over in a tax year, PRSI is not chargeable for that year under the self-assessment system.  However, an individual who wishes to pay PRSI in respect of a period immediately prior to their 66th birthday should make the necessary arrangements with the Department of Employment Affairs and Social Protection, Client Eligibility Services, Government Buildings, Cork Road, Waterford.

A taxpayer who has income taxed under the PAYE system (such as a private pension or salary) and who also has taxable non-PAYE income (for example, from self-employment) may, in certain circumstances, where such income does not exceed €5,000 request Revenue to reduce their annual PAYE tax credits and rate band entitlements, so that the tax on their non-PAYE income is deducted by their pension provider or employer. Any such taxpayer is not considered a chargeable person for self-assessment purposes and has no obligation to file an annual tax return under the self-assessment system. Revenue may, however, request a tax return from such taxpayers.

Any further information that may be required in respect of PRSI liabilities for self-employed persons in their 66th year or the eligibility of such persons for social welfare benefits may be sought from the Minister for Employment Affairs and Social Protection. Revenue has confirmed that it does not maintain statistics in respect of either the number of persons the payment is not collected from or the estimated loss arising from same.