asked the Minister for Finance why £56,000 less was collected in sur-tax in the year 1963-64, compared with the previous year.
Ceisteanna—Questions. Oral Answers. - Sur-Tax Yield.
10.
Mr. Ryan
The reduction in the net receipt of sur-tax in 1963-64 as compared with 1962-63 is chiefly attributable to the fact that the receipt in the latter year was abnormally high. The higher receipt in 1962-63 was associated with the decentralisation, to the local income tax offices, of sur-tax assessing work. Prior to the decentralisation, the practice was to defer the making of assessments to that tax until the figure for income tax was finally settled. It is a part of the new system that assessments to sur-tax are made at the same time as the income tax assessments. To bring the work of assessing sur-tax up to date in this way it was necessary to make assessments for more than one year in a number of cases during 1962-63; and this occasioned a non-recurring increase in the receipt for that year.