Finance Act 2011

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Measures relating to false claims.

21.— The Principal Act is amended—

(a) in section 864 by substituting the following for subsection (1)(a):

“(a) all claims for exemption or for any allowance, credit or deduction under those Acts,”,

(b) in section 864 by inserting the following after subsection (2):

“(3) Any person who—

(a) makes or delivers to the Revenue Commissioners, or

(b) knowingly or carelessly assists in or induces another to make or deliver to the Revenue Commissioners,

any incorrect account, declaration, information, particulars, return or statement, including by means of approved electronic communications (within the meaning of section 864A), in connection with any claim for exemption or for any allowance, credit, deduction, relief or repayment shall be liable to a penalty of €3,000.”,

(c) in section 864A(1)(c) by inserting “credit,” after “claim for an allowance,”,

(d) in section 864A(1)(d) by inserting “credit,” after “an allowance,” in both places where it occurs,

(e) by substituting the following for section 960:

“Date for payment of income tax other than under self assessment.

960.— (1) Subject to subsection (2), income tax contained in an assessment (other than an assessment made under Part 41) for any year of assessment shall be payable on or before 30 September in that year, except that income tax included in any such assessment for any year of assessment which is made on or after 30 September in that year shall be deemed to be due and payable not later than one month from the date on which the assessment is made.

(2) Where, for a year of assessment, any claim for exemption or for any allowance, credit, deduction, relief or repayment was granted on the basis of an incorrect account, declaration, information, particulars, return or statement or any other form of claim, then income tax contained in an assessment (other than an assessment made under Part 41) for the year of assessment or in a statement sent in accordance with Regulation 37 of the Income Tax (Employments) (Consolidated) Regulations 2001 ( S.I. No. 559 of 2001 ) for the year of assessment shall be due and payable—

(a) on 1 July in the year of assessment, where the exemption, allowance, credit, deduction, relief or repayment was given in the year of assessment before that date,

(b) on 1 January in the year following the year of assessment, where the exemption, allowance, credit, deduction, relief or repayment was given in the year of assessment but on or after 1 July,

(c) on the date the allowance, credit, deduction, relief or repayment was given, where that date is after the end of the year of assessment.”,

(f) in Chapter 1C of Part 42 by inserting the following after section 960P:

“Recovery of amounts received by a person following the lodgement of an incorrect account, etc.

960Q.— (1) All amounts of money received from the Revenue Commissioners by a person shall be repaid by that person to the Revenue Commissioners where those amounts arose from the making or delivery for any purpose of the Acts of any incorrect account, declaration, information, particulars, return or statement in connection with any claim for exemption or for any allowance, credit, deduction, relief or repayment.

(2) All amounts of money to be repaid to the Revenue Commissioners under subsection (1) shall—

(a) be determined by a Revenue officer,

(b) for the purposes of this Part, be deemed to be amounts of tax which are due and payable to the Revenue Commissioners.

(3) Notwithstanding anything in the Acts, the determination referred to in subsection (2)(a) may be made at any time.

(4) Where any person is aggrieved by a determination made by a Revenue officer under this section, section 949 shall apply to such determination as if it were a determination made on a matter referred to in section 864.

(5) (a) Amounts of tax which, by virtue of subsection (2), are due and payable to the Revenue Commissioners may be included in assessments made by an inspector or other Revenue officer.

(b) Where an assessment is made in accordance with paragraph (a), an inspector or other Revenue officer shall give notice to the person assessed of the assessment made but it shall not be necessary to set out in the notice of assessment any particulars other than particulars as to the amount of tax to be paid by the person assessed.

(6) Notwithstanding anything in the Tax Acts, the assessment referred to in subsection (5) may be made at any time.”,

and

(g) in section 1080 by substituting the following for paragraph (2)(b):

“(b) Subject to this section and section 1081—

(i) any tax charged by any assessment to income tax, and

(ii) any tax contained in a statement sent in accordance with Regulation 37 of the Income Tax (Employments) (Consolidation) Regulations 2001 ( S.I. No. 559 of 2001 ),

shall, notwithstanding any appeal against such assessment or statement, carry interest from the date when, if there were no appeal against the assessment or statement, the tax would become due and payable under section 960 until payment, and the amount of that interest shall be determined in accordance with paragraph (c).”.