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Dáil Éireann debate -
Wednesday, 11 Jul 1928

Vol. 25 No. 2

CEISTEANNA—QUESTIONS. ORAL ANSWERS. - INCOME TAX ASSESSMENTS.

asked the Minister for Finance whether he is aware that Mr. Bernard P. Fitzgerald, Athlone, was assessed for the years 1924-25 and 1925-26 in respect of income tax; that Mr. Fitzgerald did not appeal against these assessments within the statutory period, owing to illness, and that as a result he was unable to submit statements as to his income; and whether, in view of the hardship resulting from the enforcement of the assessments, an appeal in the matter will be entertained from Mr. B.P. Fitzgerald.

I cannot enter into details in answering questions concerning the assessment to income tax of individuals. The answer to the last part of the question is that I have no power to cause an appeal to be admitted. Taxpayers must avail of the ordinary means of redress which the law provides.

Is not the law extremely severe in that matter of the time limit for the appeal? There seems to be no way of giving power to the administrators of the law to extend the time for any reason.

As a matter of fact, the special Commissioners can extend the time given for appeal or allow appeals to be heard after the lapse of the time on such a ground as illness, if they are satisfied.

I have heard a great many complaints of extremely severe administration of that law and I think the Minister ought to take notice of it.

I could not discuss it at length now, but I have had occasion to examine a great many cases, and in many cases I found that the taxpayer was only pleading illness or something like that as an excuse without having actually been ill. In other cases, there was the most gross neglect on the part of the taxpayer. I have not really seen a case where there was real hardship, such as severe illness or something like that, preventing notice of appeal being given, and of the special Commissioners refusing to admit it, even after the lapse of the ordinary time.

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