asked the Minister for Finance if he has received any complaints to the effect that the imposition of the 10 per cent income tax surcharge in the June budget as from 6th April, 1975, has resulted in the collection of arrears of tax in one lump sum with consequent hardship to taxpayers; and if he will make a statement on the matter.
Written Answers. - Income Tax Surcharge.
160.
I received only three complaints about the amount of deductions being made. The problem had been foreseen and, following the imposition of the 10 per cent surcharge on the income tax rates above 26 per cent, employers were authorised to spread collection of tax underpayments over a reasonable period in order to avoid hardship.
A small number of employers experienced difficulties in making the necessary arrangements but, following consultation with the Revenue Commissioners, a satisfactory method of achieving a reasonable spread of the deductions was arrived at in each case.