asked the Minister for Finance whether he is aware that attempts are being made by the Inland Revenue Authorities to collect Income Tax under Schedule D from farmers who are suppliers of milk in the ordinary course of their business and at wholesale rates to dealers in Dublin, those farmers being also assessed in the usual manner under Schedules A and B, and whether steps will be taken to prevent seizures being made on account of such assessments.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - INCOME TAX (POSITION OF MILK-SUPPLYING FARMERS).
Under the provisions of Case III., Sch. D, Income Tax Act, 1918, a farmer who is also a dealer in, or seller of milk, is chargeable to Income Tax under Schedule D, in addition to any tax charged under Schedule B, if his lands are insufficient for the keep of the cattle brought on to his own lands. It follows, therefore, that he is correctly assessed under Schedule D if he takes grazing rights over other lands not in his own occupation, or if he adopts other methods for the keeping of his dairy cattle which are not part and parcel of the normal operations of a farmer occupying his own land for the purposes of husbandry only.
Where a Schedule D assessment has been made in the circumstances aforesaid, a taxpayer has the usual right of appeal to the Special Commissioners within 21 days. If he neglects to appeal, or, if on appeal, the assessment is upheld, tax is collectable in the ordinary way, that is by distraint or seizure in case of persistent refusal to pay.
There has been no alteration in the law or practice in this matter.
Arising out of that answer, I would like to ask the Minister for Finance if he will consider the matter of extending the period during which an appeal could be lodged, because I know a good many farmers are not aware of how the regulations in these matters affect them, and consequently they are liable for the assessments without having an opportunity of appealing?
I can only undertake to consider that. People very frequently in these matters pretend ignorance which they do not possess.