asked the Minister for Finance if, owing to the present serious financial position of traders and farmers in Ireland, reasonable facilities will be afforded to persons on whom demands for income tax arrears for past three years have been served; whether the amounts claimed may be paid by instalments, so that the present drastic steps of seizing on such person's property may only be exercised where the person is well known to be able but unwilling to pay.
CEISTEANNA.—QUESTIONS. ORAL ANSWERS. - INCOME TAX ARREARS.
The Revenue Commissioners are always prepared to give full consideration to a request for payment by instalments in any case where payment of arrears of Income Tax in one sum would involve hardship. It must be understood, however, that it rests with the taxpayer to obtain this concession in the first instance before the question of enforcement of the tax arises. Where no concession has been obtained and compulsory measures have to be taken, the Revenue Commissioners cannot then consider any question of instalments.