asked the Minister for Finance if he is aware that the obligation imposed on employers under Section 6 of the Finance Act, 1923, whereby they are legally compelled to pay over arrears of income-tax due by their employees, is resented by employers; and, if so, if he will introduce amending legislation whereby any income-tax overdue may be collected as an ordinary civil debt.
Ceisteanna—Questions. Oral Answers. - Arrears of Income-Tax: Employers' Obligation.
asked the Minister for Finance if he will state in what circumstances the Revenue Commissioners are empowered under Section 6 of the Finance Act, 1923, to require an employer to pay arrears of income-tax claimed to be due by an employee to the Accountant-General of Revenue, Dublin.
I propose, with the Ceann Comhairle's permission, to take Questions Nos. 48 and 49 together. Under the provisions of Section 6 of the Finance Act, 1923, the Revenue Commissioners are empowered to require an employer to deduct arrears of income-tax from an employee and to pay it over to the Accountant-General of Revenue where the tax is charged on the employee under Schedule D or Schedule E and where it is more than three months in arrear. I am not aware, apart from a few isolated instances, that the obligations imposed by the section are resented by employers. A collector of taxes has power under Section 11 of the Finance Act, 1924, to institute court proceedings for the recovery of income-tax, and in appropriate cases action is taken under that provision rather than under Section 6 of the Finance Act, 1923.