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Dáil Éireann debate -
Tuesday, 27 Mar 1979

Vol. 313 No. 3

Ceisteanna—Questions. Oral Answers. - Income Tax Payment Interest.

18.

asked the Minister for Finance if he will arrange for a cancellation of interest for the period of the postal strike in respect of income tax and other taxes, the final date for payment of which was 28 February 1979, and other dates following within the period of the strike.

There are statutory provisions for the charging of interest on tax which is paid late. The Revenue Commissioners will have due regard to any difficulties which taxpayers may experience in effecting payment of their taxes during the postal strike where interest becomes chargeable in such cases.

Does that mean that they will not charge interest?

It means that in genuine cases they will not charge interest. Those who could have paid before the postal strike will not be given consideration. Their proximity to a tax office, which would have made it convenient for them to pay, would also be taken into account, particularly if their record of payment was not very good. In general, anybody who is prevented from paying by the postal strike will not be charged interest.

Obviously the Minister does not think that there is a road to Damascus in regard to taxpayers. If they were guilty last year they will be guilty this year.

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