Brian Stanley (Laois, Independent)
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587. To ask the Minister for Finance to examine the case for a simplified statement of liability process from Revenue (details supplied); and if he will make a statement on the matter. [19865/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Since the 2019 tax year, taxpayers are required to complete a PAYE Income Tax Return in order for Revenue to issue a Statement of Liability (SOL). This requirement ensures that Revenue have all available and accurate information on record for that taxpayer, including any additional income and/or claims for credits, prior to confirming the final tax position. Therefore, it is not possible to issue a SOL without the completion of a PAYE Income Tax Return. In the majority of cases, the SOL will issue within 3 to 5 working days once the PAYE Income Tax Return is filed via myAccount.

In circumstances where the customer is not liable to pay tax and is in receipt of income from the Department of Social Protection (DSP), a payment statement can be requested from DSP, which provides details regarding the amount of DSP payments received for a selected period of time. Further information on applying for a payment statement is available on the DSP website at: services.mywelfare.ie/en/topics/statements-refunds-and-repayments/payment-statement/. Whereas the DSP is giving a statement of all payments made by it, which is information known to it, it is not feasible for Revenue to adopt a similar procedure as Revenue cannot know if it has details of all relevant income and credits until the return is filed.

I am advised by Revenue that their service delivery model is 'Digital First’, in line with the Public Service Reform Plan 2030. This approach recognises changing customer expectations and enables Revenue to provide an online enquiry service, myEnquiries, on a 24/7 basis through its myAccount platform.

Revenue have further advised that taxpayers who, for a variety of reasons, may not have access to online services, can complete a paper PAYE Income Tax Return in order to receive a SOL. A form-ordering service, where taxpayers can order paper PAYE Income Tax Returns, is available through a 24-hour automated number on (01) 738 36 75 or via email at: custform@revenue.ie. Further details on this service are available at:

www.revenue.ie/en/contact-us/forms-ordering/order-forms.aspx.

Revenue customers can also avail of the various telephone helplines, in addition to the postal system, and an appointments service which allows taxpayers to schedule either a virtual or in-person appointment at a time that suits them. To schedule an appointment, customers can contact Revenue’s Appointment Helpline on (01) 738 3660, from 9.30am to 1.30pm, Monday to Friday. Further information is available at:

www.revenue.ie/en/contact-us/customer-service-contact/appointment-service.aspx.

To further assist customers who cannot use Revenue’s online services, an Access Supports Service is available to customers on an “opt-in” basis. This applies where customers advise that they require additional supports and assistance in managing their tax affairs and allows Revenue’s customer service staff and caseworkers to quickly and easily identify customers who cannot use Revenue’s online services. The Access Support Service ensures customers are not diverted to online channels, and correspondence issues in hard-copy, paper format.

Additionally, for persons with a disability or requiring additional assistance, Revenue has appointed Access Officers across its main Divisions. Access Officers have responsibility for providing or arranging for assistance and guidance to customers requiring additional assistance. Access Officers also assist customers by arranging services such as appointments, Irish Sign Language translations, and braille documentation.

Revenue customers can contact Revenue’s Access Officers by telephone on (01) 738 36 29; via email at: DisabilityAccessOfficer@revenue.ie, or by post to Access Officer, Revenue Commissioners, 14/15 Upper O’Connell Street, Dublin 1, D01 YT32. Further details on Revenue’s Access Officer service are available at Revenue's website: www.revenue.ie/en/contact-us/head-office-functions/access-officer.aspx.