asked the Minister for Finance whether, when a "Farmer's Account" is presented to the local Inspector of Taxes, such account is examined, and, if so, by whom; whether, when the said "Farmer's Account" is examined by the proper official, and it is found that no income tax is payable, it is the duty of such official to notify the person presenting such account that it has been found satisfactory; and whether such notification is, in fact, conveyed to the person presenting the account.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - FARMERS'INCOME TAX ACCOUNT.
I take it that the Deputy is referring to the case in which a person occupying lands for the purposes of husbandry only, claims relief under Rule 6 of Schedule B of the Income Tax Act, 1918, on the grounds that his profits from the lands fell short of the Schedule B assessment. The claimant in such a case is required to show, within one year after the end of the year of assessment concerned, to the satisfaction of the Special Commissioners, that the profits have fallen short of the assessment. Any "Farmer's Account" furnished in support of the claim is examined in the office of the Inspector of Taxes for the district in which the lands are situated and is submitted to the Special Commissioners. In cases in which the title to relief is questioned there is correspondence with the claimant and he is normally informed of the proposed adjustments. If the Deputy has any particular case in mind I shall be glad to have further inquiry made.