asked the Minister for Lands and Agriculture if he is aware that the tenants on the Whitcroft Estate, Legan, Moate, now transferred to the Land Commission, paid the landlord's income tax each year, which was allowed for by the landlord out of the next gale of rent; that when receivable orders for compounded arrears were issued no allowance was made by the Land Commission in respect of the payment of tax; that when tenants deduct the amount of income tax when paying direct to the Land Commission their receipts and cheques are withheld; and whether the Land Commission will in future accept rents, less income tax, from all such tenants and forward receipts.

In accordance with the Land Act, 1923, landlords lodge schedules of particulars to enable the Land Commission to collect compounded arrears of rent (if any) and payment in lieu of rent from the tenants. If a tenant questions the accuracy of the particulars furnished by his landlord, it is open to him to object in the manner prescribed by the Rules of the Land Commission, and if the matter is not settled the objection is listed for hearing before the Judicial Commissioner. If a tenant is found to be entitled to an allowance in respect of income tax, allowance is made in respect of it when demanding payment of compounded arrears of rent.

In the particular estate referred to only four of the eleven tenants claimed an allowance in respect of income tax, and when issuing receivable orders to them for payment of compounded arrears of rent, allowance was made accordingly.

In collecting payment in lieu of rent, however, allowance in respect of income tax is not made by the Land Commission, but on production by the tenant to the Inspector of Taxes of his receivable order duly receipted, he will make the appropriate allowance.