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Dáil Éireann debate -
Wednesday, 10 May 1922

Vol. S2 No. 9


With your permission, I will now answer the question that has been put by Deputy Joseph MacDonagh——

"Whether in view of the fact that the Irish Republic was established by Dáil Éireann on 21st January, 1919, and as a result the British Government ceased to have any right, moral or otherwise, to levy taxes on the Irish people, the Irish people are liable to pay income tax levied on them in the first instance by the British Government for periods subsequent to 21st January 1919, i.e., in respect of the financial years ended 5th April, 1919, 5th April, 1920, and 5th April 1921.

The answer to that question is: the situation which arises out of the Treaty renders it unnecessary to discuss for what particular year, or years, the Irish people are liable to pay Income Tax. All Income Tax now outstanding, regardless of what year it belongs to, belongs to the Irish Government, and is paid to agents of the Irish Government for the present, pending the formation of the new Irish Parliament. Income Tax, for obvious reasons, is collected under the direction of the British Board of Inland Revenue, as agents for the Irish Government. All taxes actually collected, including all arrears on and from the 1st April 1922 are payable into the Irish Exchequer and nowhere else. That is since the first of April, 1922.