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Dáil Éireann debate -
Wednesday, 4 May 1949

Vol. 115 No. 4

Financial Resolutions. - Resolution No. 1—Income-tax and Surtax.

I move:—

(1) That income-tax shall be charged for the year beginning on the 6th day of April, 1949, at the rate of 6/6 in the pound.

(2) That surtax for the year beginning on the 6th day of April, 1949, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the same rates as those at which it is charged for the year beginning on the 6th day of April, 1948.

(3) That the several statutory and other provisions which were in force on the 5th day of April, 1949, in relation to income-tax and surtax shall have effect in relation to the income-tax and surtax to be charged as aforesaid for the year beginning on the 6th day of April, 1949.

(4) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).

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