To ask the Minister for Finance whether the Government have made, or propose to make any arrangements as regards Income Tax, Schedule A, on lands where the owners are unable to collect rents (a) at all; (b) only subject to large abatements; and also as regards Income Tax on lands where the owners have been prevented from using them; and what is the nature of these arrangements, if any such exist.
CEISTEANNA—QUESTIONS. - INCOME TAX ON LAND.
No new arrangements have been made by the Government, nor is it proposed to make any such arrangements. The existing law and practice enable the Revenue Authorities to deal with cases as they arise.
Any claim for relief should be submitted to the Inspector of Taxes for the District in which the property is situated.
Would the Minister for Finance ascertain whether Form 433, which was the one formerly in use under similar circumstances is still issued by the Inland Revenue? The Form was one which requested persons to whom the question refers to make a return on the basis of actual receipts rather than valuation.
I have no information here to put me in a position to answer the Deputy's question, but I shall have enquiries made.