asked the Minister for Finance if he will state in respect of each of the financial years 1924/5 to 1933/4 inclusive (a) the number of persons assessed to income tax under Schedule A, the value of the property assessed, the amount of the tax collected, and the amount still outstanding; (b) the number of persons assessed to income tax under Schedule B, the value of the property assessed, the amount of tax collected, and the amount still outstanding; (c) the number of persons or businesses assessed to income tax under Schedule D, the aggregate profits so assessed, the amount of tax collected, and the amount still outstanding; and (d) the number of persons assessed to income tax under Schedule E, the aggregate salaries and wages of the persons so assessed, the amount of tax collected, and the amount still outstanding.
Ceisteanna—Questions. Oral Answers. - Income Tax Assessments.
Statistics for income tax purposes are not at present extracted in sufficient detail to enable the complete information required in the question to be compiled. The full particulars could not be obtained without considerable expense and without diverting the Revenue staff from the main work of the assessment and collection of the tax. In any event, as under the present system of graduation and differentiation of the income tax, the personal allowances, deductions and reliefs are related not to the various sources of income charged under each Schedule, but to the total income of the taxpayer, the total yield could not be divided between the respective Schedules. The Deputy will, however, obtain information as to the amounts of income assessed for years up to and including 1929/30 in the annual reports of the Revenue Commissioners.