asked the Minister for Finance why the 1 January 1978 demand for income tax has not been furnished in all cases; why the final demand, now overdue, has not been furnished; and if interest will be charged on late payments where demands have not been received.
Written Answers. - Income Tax Demand.
431.
Demands for income tax due on 1 January 1978, including final demands, were issued in the normal course and I am not aware of individual cases which have not received demands. If the Deputy will furnish particulars of any such cases I will be glad to have them investigated. I understand from the Revenue Commissioners that it is not their practice to pursue interest on late payments where they are satisfied that timely demands were not received.