- RENTS AND INCOME TAX PAYMENTS.

To ask the Minister for Finance, having regard to the circumstances that many rents cannot be collected in Ireland to-day, owing to the exceptional circumstances prevailing in the country, if instructions have been sent, or will be sent, to Income Tax Inspectors, informing them that payment on income normally derivable from such rents may be held over until the rents themselves shall be forthcoming, without contemplating the permanent forgiveness, either of rents on the one part or of the payment of tax on the other, and without regarding either as irrecoverable?

Special arrangements are already in operation to meet exceptional cases where rents from land are being withheld. In the present state of the National Finance, I am not prepared to grant any general dispensation from prompt payment of Income Tax.

I would like to ask the President if he means prompt payment on income received or tax on incomes that may in the future be received or not received?

I do not see how you can charge income tax on incomes that are not received.