asked the Minister for Finance whether it is the policy of the Revenue Commissioners to reduce the number of separate income tax and surtax assessments against individual taxpayers; and, if so, why the inspector of taxes for Public Departments has recently made separate assessments against income from public funds based upon out-of-date data relating to allowances and other matters against persons who have long-standing arrangements for single assessment and payment of tax on all incomes.
Ceisteanna—Questions. Oral Answers. - Tax Assessments.
31.
It is the policy of the Revenue Commissioners to reduce the number of separate income tax and surtax assessments made on individual taxpayers.
It has not, so far, been possible to integrate into this system assessments made in respect of income from salaries and remuneration paid out of public funds. However, where the main source of income is assessed elsewhere, the inspector concerned with income from public funds may make arrangements to cover such income by personal allowances in order to avoid a separate tax deduction. The allowances given are those which appear to be due by reference to the latest return received from the taxpayer. The separate tax deduction cannot be avoided if the income from public funds exceeds the allowances.