185 Mr. Yates asked the Minister for Finance the reason a person (details supplied) in County Wexford is still being pursued with regard to a return of income in relation to self employment as a publican when he ceased to trade since April 1998 and is currently in PAYE employment with his tax affairs up to date. [29639/00]

I am informed by the Revenue Commissioners that the inspector of taxes received a letter dated 4 December 2000 from the taxpayer stating that he ceased trading in April, 1999 rather than April, 1998. As he was self-employed until April 1999, the taxpayer should have made a return of income for the 1998-99 tax year not later than the 31 January 2000. No such return has been received.