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Dáil Éireann debate -
Wednesday, 19 Apr 1939

Vol. 75 No. 5

Ceisteanna—Questions. Oral Answers. - Income-tax Return.

asked the Minister for Finance whether he is aware of letters sent to Mr. William P. Judge, The Ritz, 800 Argyle Row, Brooklyn, New York, from the office of the inspector of taxes, The Mall, Castlebar, County Mayo, containing demands for returns of income for income-tax purposes for the years 1935-36 and 1936-37; whether he is aware that Mr. Judge is an American citizen of Irish birth who came as a visitor to Ireland during the years mentioned, but did not take up or maintain a permanent residence here; whether he can state why the demands referred to were made and sent, and, further, whether it is the practice of his Department to make such demands for tax from visitors such as Mr. Judge, who make stays in this country, but do not take up permanent residence here; and, if so, whether he is prepared to consider initiating the administrative or legislative changes necessary to secure the cessation of such practice with a view to encouraging visitors from other States to come to this country, particularly where such visitors are persons of Irish birth or extraction.

In July, 1934, Mr. Judge, who was then staying at Westport, County Mayo, wrote to me inquiring "how long an American citizen should be here before he became liable to taxation." In reply, the Revenue Commissioners sent to him from their head office a printed memorandum (copies of which I am placing in the Library) explaining the position of visitors to this country with regard to income-tax. At the same time the commissioners wrote to Mr. Judge stating that they would be pleased to assist him if he would be good enough to furnish them with the facts of his case. Mr. Judge ignored the commissioners' communication. Subsequently information came into the possession of the Department from which it appeared that Mr. Judge had been in this country for more than six months during each of the years 1935-36 and 1936-37. The inspector of taxes accordingly sent him forms of return for both years. The forms contained a clear intimation to the effect that if the recipient was not domiciled in this country he should simply return the forms with a declaration to that effect in the appropriate space and that a different form would then he sent to him. Instead of completing the forms or furnishing such information as would enable the question of his income-tax liability to be gone into, Mr. Judge has written to the Taoiseach, to the Minister for External Affairs, to the Minister for Justice, to the Minister for Finance, to an American periodical and apparently to the Deputy complaining because he has been asked to furnish information. No "demands for tax" have been made on Mr. Judge.

The income-tax position with regard to persons visiting this country as set out in the printed memorandum is substantially the same as it has been for the past 80 years. No alteration which could be made in it would be likely to satisfy persons whose attitude is, in effect, that they should not be expected to furnish any information whatever.

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