The Tax Amnesty Scheme, provided for in the Waiver of Certain Tax, Interest and Penalties Act 1993, operated on a self assessment basis and comprised two distinct parts, an incentive amnesty and a general amnesty. The incentive amnesty related to outstanding tax, levy and health contribution liabilities in respect of income and/or capital gains of individuals for the period up to and including 5th April 1991. The incentive amnesty did not cover PAYE or PRSI liabilities. Any PRSI liabilities had to be paid directly by the individuals concerned to the then Department of Social Welfare.
The general amnesty applied to all outstanding taxes in respect of individuals and companies for the period up to and including 5th April 1991. PRSI liabilities were covered and were payable with the other tax arrears to the Revenue Commissioners. I am advised by the Revenue Commissioners that the person making the disclosure under the general amnesty should be aware of whether or not they had included PRSI in the disclosure and payment made