asked the Minister for Finance whether he will state the details of the Agency Agreement under which, as stated by him on the 9th May last, income tax assessments made in 1922-23 were made by the British Board of Inland Revenue.
CEISTEANNA.—QUESTIONS. ORAL ANSWERS. - INCOME TAX AGENCY AGREEMENT.
The Agency Agreement merely provided that as from the 1st April, 1922, the Commissioners of Inland Revenue and the Special Commissioners should continue to exercise on behalf of the Ministry of Finance of the Provisional Government the functions hitherto performed by them in the area now comprised within the Saorstát, that they should retain control of the staff, and that they should pay the nett proceeds of income tax, etc., collected by them into the Exchequer Account of the Provisional Government. It provided for the Commissioners being recouped all expenditure incurred by them, subject to the rendering of accounts to the Ministry. It also provided that new appointments were not to be made without the concurrence of the Ministry, and it reserved to the Minister for Finance the power to make arrangements for the hearing of appeals.
The Deputy will bear in mind that during the transition year 1922-23 a separate Saorstát income tax was not imposed, income tax being assessed and collected as if Great Britain and the Saorstát were still one area for taxation purposes. The revenue so collected was subsequently attributed to the respective Exchequers, such attribution being determined broadly on the basis of residence.
As the Deputy is probably aware, our own Board of Revenue Commissioners came into existence on the 1st April, 1923, and, commencing with the year 1923-4, took over all the functions previously performed in our area by the Commissioners of Inland Revenue.