asked the Minister for Finance if he is aware that civil bills in respect of income-tax arrears have recently been served on local government officials in some local authority areas and, if so, if he will state why the provisions of Section 6 of the Finance Act, 1923, were not invoked by the Revenue Commissioners in these cases.
Ceisteanna—Questions. Oral Answers. - Local Government Officials' Income-Tax Arrears.
The collection of income-tax is an administrative matter for which the Revenue Commissioners are responsible. I am aware that civil bills in respect of arrears of income-tax have been served on taxpayers, including officials of local authorities. I am informed that this procedure, which is provided by Section 11 of the Finance Act, 1924, is considered more appropriate in certain cases than recovery through the employer as provided by Section 6 of the Finance Act, 1923.
Is the Minister aware that quite a number of people who have been served with civil bills this year have in other years made their arrangements for the payment of income-tax under the provisions of Section 6 of the Finance Act? Would the Minister give any reason as to why the sudden change took place this year and why the process server was brought into operation?
That is only a rumour.
Is the Minister aware that a great deal of anger and dissatisfaction is rife among income-tax payers throughout the country at the new approach adopted for the collection of income-tax this year? The people to whom I am referring now are people that up to this year were never in their lives served with a civil bill and who always paid their income-tax. This is the first time that such action was taken for the collection of income-tax.
I have no information on individual cases but I gather that this method was adopted as being more convenient from the administrative point of view.
Would the fact that it is going to cost another £4 10s. for the serving of the civil bill on each individual have any bearing on it this year in regard to the extra amount of money involved?
As the Deputy is aware, there is provision in the 1924 Act to recover in this way. Apparently, it was formerly the practice to operate under the 1923 Act but it is considered more appropriate in certain cases that the recovery should be pursued under Section 11 of the 1924 Act.
It is a matter of using the jack boot.
asked the Minister for Finance if he is prepared to put into operation in connection with the collection of income-tax from local government officials the system which is at present operated in the Civil Service.
I am not prepared now to provide for the compulsory deduction of income-tax from the remuneration of local government officials. Where, however, a local authority and its employees wish to introduce a voluntary deduction scheme I am assured that the Revenue Commissioners will be ready to facilitate them in every way possible.