We wish to acknowledge the supports put in place by the Collector General’s Division this year. The tax debt warehousing schemes, the phased payment arrangements and the hold on debt collection activities are measures which are very much appreciated by businesses struggling to stay afloat in these difficult times.

Letters issued recently to taxpayers detailing outstanding tax returns which must be submitted within 28 days to continue in the tax debt warehousing scheme.

The CCAB-I respects and supports Revenue in its duty to ensure that taxpayers are compliant. However, we ask that Revenue demonstrate leniency for taxpayers with outstanding statistical returns such as the VAT Return of Trading Details and third party returns such as the Form 46G for the purposes of the tax debt warehousing schemes.

While we understand the importance of VAT Return of Trading Details and Form 46Gs, the work involved in preparing these returns, in some cases dating back several years, is substantial and is extremely onerous on taxpayers at this already difficult time. We ask that taxpayers with outstanding Return of Trading Details and Forms 46G are not denied access to the debt warehousing schemes if they meet all other compliance requirements within the 28-day deadline. Taxpayers and their accountants are still operating in very difficult circumstances and unfortunately this appears to be the case for some time to come.

We ask that you give this matter your careful consideration.