THE 1993 tax amnesty provided no protection against tax liability on income from an unlawful source, the Minister for Finance said. "Nor does it impede in any way Garda investigations into criminal activity," Mr Quinn added.
The Minister said there was no requirement under the amnesty legislation to record past or future convictions for criminal offences.
In a written reply to Mr Eric Byrne (DL, Dublin South Central) and Mr Michael McDowell (PD, Dublin - South East) he said he understood from the Revenue Commissioners that the aggregate amount of tax and levies remitted to the chief special collector under the amnesty was an estimated £185.4 million on behalf of 39,700 individuals. This represented an average payment of almost £4,670 per person.
The total yield of tax, PRSI and levies, including £14.1 million in VAT, was estimated at close on £76 million. It came from 15,055 taxpayers, indicating an average yield of £5,048 per taxpayer.
Some 7,200 forms of evidence had been received by the Collector General to date and a total of £8.1 million had been discharged on the basis of examination of about 1,200 of those forms.
