asked the Minister for Finance the conditions under which collectors of taxes were originally appointed; and, what changes have been introduced by Government regulations in the period 1922-1971.
Ceisteanna—Questions. Oral Answers. - Collectors of Taxes.
40.
Mr. J. Lenehan
Collectors of taxes were originally appointed on a contractual basis, from year to year, for the collection of income tax in designated areas in Dublin and throughout the country.
A contract was made annually with each collector for a specific sum which included provision for the payment of his own staff, if he found it necessary to employ staff, and for such items as office accommodation, travelling, subsistence and whatever other expenses he found it necessary to incur.
The office of collector of taxes was abolished in 1965 when the collection of taxes was centralised under the collector-general in accordance with the provisions of the Finance Act, 1963.
A compensation scheme for collectors of taxes was authorised by the Government at the end of 1964 and a copy of the scheme was presented to both Houses of the Oireachtas.
There have been no changes in the authorised scheme since its introduction.