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Dáil Éireann debate -
Thursday, 6 Jul 1939

Vol. 76 No. 16

Ceisteanna—Questions. Oral Answers. - Surtax and Corporation Profits Tax Assessments.

asked the Minister for Finance if he will state: A (a) the number of persons assessed to surtax at the beginning of the financial year 1934-35; (b) the amount of the gross assessments on such persons at that date; (c) the amount of the gross assessments made on surtax payers during the currency of the financial year 1934-35; and the gross amount of surtax assessed in respect of such assessments; and the number of persons assessed; (d) the amount of surtax received by the Exchequer and paid by surtax payers in the financial year 1934-35; (e) the amount of surtax discharged from assessment in the year 1934-35; and (f) the number of persons charged with surtax at the end of the financial year 1934-35; and the amount of surtax held in assessment against the assessments made on such persons; B, the same and like information for each of the financial years 1935-36, 1936-37, 1937-38, and 1938-39.

asked the Minister for Finance if he will state: A (a) the number of companies assessed and the gross amount of income held in assessment in respect of Corporation Profits Tax at the beginning of the financial year 1934-35; (b) the number of companies assessed and the gross amount of the income assessed and the amount of the Corporation Profits Tax assessed during the currency of the financial year 1934-35; (c) the amount of Corporation Profits Tax discharged from assessment during the currency of the financial year 1934-35 and the gross amount of the income covered by such discharge; (d) the actual amount of Corporation Profits Tax received during the currency of the financial year 1934-35; (e) the number of companies assessed, the gross amount of income covered by such assessments; the amount of Corporation Profits Tax charged on such assessments which existed at the close of the financial year 1934-35; B, similar and like information for each of the years 1935-36, 1936-37, 1937-38, 1938-39.

I propose to take questions Nos. 4 and 5 together. I regret that statistics with regard to surtax and Corporation Profits Tax are not compiled in such a manner as to enable me to give the Deputy the information for which he asks. The work of compiling and extracting the figures specially would be very lengthy and laborious and in relation to the value of the information obtained I do not consider that it would be justified.

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