(Tipperary) asked the Minister for Finance if he will state why the Revenue Commissioners failed to collect arrears of income tax alleged to be due by Mrs. Lucy Bartholomew out of the lands of Huntsgrove, Templederry, Co. Tipperary, from the year 1919-20 to 1928-29, amounting in all to £157 6s. 9d.; and further, why the inspector of taxes has instructed the collector to seize the stock and chattels of the three tenant farmers therein, viz., Cornelius Ryan, Martin Crowe and Mrs. Kate Ryan, widow, considering the fact that until recently these tenants were not aware of any assessment of income tax in respect of the lands, and until recently got no opportunity of deducting tax from their rents; and further, if the Minister will arrange that these tenants be permitted to pay their rents to the Revenue Commission until the arrears of income tax is liquidated.
Ceisteanna—Questions. Oral Answers. - Stock Seizures for Income Tax.
As regards the first part of the question any informative statement as to the delay in collection would involve a disclosure of the affairs of private persons and I am, therefore, precluded from making such a statement.
The recovery of tax from the occupiers is authorised by Section 199 of the Income Tax Act, 1918, which provides inter alia that tax under Schedule A may be collected, recovered and levied by the collector by distress from the occupier of the property charged, or upon the premises in respect of which the assessment is made, and all goods and chattels, to whomsoever the same may belong, found on any such premises, may be distrained and sold for the recovery of any such tax. Rule 1 of No. VIII. of Schedule A of the Income Tax Act, 1918, provides that a tenant occupier of any lands who pays the tax shall be entitled to deduct and retain the tax appropriate to the rent payable to the landlord. The occupying tenant is thus furnished with a legal means of recoupment in respect of any tax paid by him in respect of the landlord's interest in the property and it lies with the occupying tenant to utilise the means provided by law.
The Revenue Commissioners are communicating with the parties concerned with a view to their paying the rents to the Revenue as tax until the liability is met.
Is not the money due by this Mrs. Bartholomew being paid by these three tenants?
I can add nothing to what is in the reply.
Are they liable for this debt?
Yes, certainly.
This was Mrs. Bartholomew's debt, and these people are held responsible.
They have a means of recovering it.
Recovering it for the income tax officer. That is not fair to these tenants.