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Dáil Éireann debate -
Wednesday, 24 Mar 1943

Vol. 89 No. 11

Ceisteanna—Questions. Oral Answers. - Surtax.

asked the Minister for Finance if he will state in respect of each of the years 1938-39, 1939-40, 1940-41 and 1941-42 (a) the number of persons chargeable to surtax; (b) the total income of the persons so chargeable, and (c) the yield of surtax.

Mr. Boland

As the answer to this question contains a number of figures, I propose to have it circulated with the Official Report.

Following is the answer: As regards (a) and (b), it is assumed that what the Deputy has in mind is the number of persons assessed to surtax and their total income. As the special-commissioners continue to receive returns for the years concerned, complete statistics showing final figures are not available. So far as (c) is concerned, it is assumed that what the Deputy requires is the surtax charged on assessments already made, and not the amount actually so far collected.

The annexed table sets out the position as at the 20th March, 1943:—

Year

(a) Number of persons assessed to Surtax in respect of that year

(b) Income assessed

(c) Surtax charged

£

£

s.

d.

1938/39

2,909

10,023,097

765,061

15

1

1939/40

2,895

9,574,913

683,026

14

0

1940/41

2,820

9,033,444

581,620

15

4

1941/42

2,522

6,818,016

419,500

1

10

It is important to note that the particulars in the above table in respect of any given year are subject to variation according as further assessments are made and existing ones adjusted. This fact applies especially to the figures for the later years.

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