asked the Minister for Finance if he will state the total amount of income-tax repaid annually by the Government of Éire during the last ten years under the double taxation agreement to persons resident outside Éire in respect of income arising out of rents and investments held by such persons in Éire; if he is prepared to take such steps as may be necessary, by legislation or otherwise, to enable the Revenue Commissioners in future to segregate such repayments under two separate headings, viz., (a) amount refunded in respect of ground rents, leasehold and other rents; and (b) amount refunded in respect of all other investments.
Ceisteanna—Questions. Oral Answers. - Double Taxation Agreement.
It may be assumed that the double taxation agreement to which the Deputy refers is the agreement of 1926, as amended in 1928, between the British and Irish Governments. The approximate amounts of repayments of income-tax under Schedule A to residents in Great Britain or Northern Ireland were as follows:—
|
1928-29 |
£53,400 |
|
1929-30 |
£58,100 |
|
1930-31 |
£66,900 |
|
1931-32 |
£61,600 |
|
1932-33 |
£67,500 |
|
1933-34 |
£95,800 |
|
1934-35 |
£89,700 |
|
1935-36 |
£93,700 |
|
1936-37 |
£85,000 |
|
1937-38 |
£96,400 |
The figures given include tax in respect of items other than "ground rents, leasehold and other rents," and separate figures relating to such rents are not available. The answer to the second part of the question is in the negative.