asked the Minister for the Public Service the number of non-technical inspectors examining the accounts of self-employed people for the years 1938-39, 1950-51, 1952-53 and each year up to and including 1979.
300.
Written Answers. - Revenue Commissioners' Staff.
295.
asked the Minister for the Public Service for the years 1938-39, 1950-51, 1952-53, and each year to date (a) the total number of employees in the Office of the Revenue Commissioners, indicating grades, and the number of people in each grade; (b) the total number of employees in the Office of the Superintending Inspectors of Taxes of the Revenue Commissioners and the grades, and the numbers in each grade; and (c) the number of employees, by grade, employed in (i) PAYE/Schedule E, (ii) Turnover Tax/ VAT, (iii) Schedule D: (a) Company Tax (b) Self Employed-Non-Company, (iv) Capital Gains Tax, (v) others not employed on case assessment.
With the permission of the Ceann Comhairle, I propose to take Questions Nos. 295 and 300 together.
The information which would be required to give complete answers under all of the numerous subheads for all of the 30 years covered by this question is not available. It is not considered that there would be justification for deploying staff to undertake the research which would be required in order to arrive at the information, particularly as it is by no means certain that the records would be sufficient to provide a satisfactory outcome to such research. The number of cases dealt with by an inspector of taxes will vary by reference to his experience and capacity and to the complexity of the cases. Furthermore the deployment of staff at any given time depends on the needs of the various sectors and the availability of staff. Arrears of work may fluctuate by reference to the availability of staff, seasonal pressures and the growth in complexity of work and in the numbers of taxpayers.
296.
asked the Minister for the Public Service (i) the number of additional non-technical inspectors, if any, the Revenue Commissioners intend to allocate to examining accounts of self-employed persons; (ii) the plans of the commissioners for the expansion of the service to ensure sufficient commissioned technical inspectors will be available, in the event of an extension in the number of people covered by Schedule D.
The number of staff deployed to any area of activity is governed by the volume and complexity of work in that area. Accordingly the number of additional non-technical inspectors of taxes to be allocated in future to the examination of accounts of self-employed persons will depend mainly on the growth in the volume of work. The 1979 recruitment programmes are intended to ensure the recruitment of an adequate number of technical inspectors having regard to the estimated growth in the volume of the work on which these inspectors are engaged. It is expected that the numbers of technical inspectors recruited in 1979 will show an appreciable increase over previous years. Further recruitment will be based on growth in the volume of work.
297.
asked the Minister for the Public Service (i) the number of additional inspectors of taxes provided out of the funds allocated in the 1979 budget, (ii) the number who were (a) non-technical, and (b) technical trainees, (iii) the number allocated to the PAYE and Schedule E sector, and how many of these were non-technical, (iv) the number appointed to the VAT sector, and how many of these were non-technical, (v) the number allocated to the area of accounts examination, and how many of these are non-technical.
In recent months over 500 new posts have been authorised for the Office of the Revenue Commissioners. Of the new posts filled 34 were in the technical inspectorate and 56 were in the non-technical inspectorate.
Pending completion of recruitment, the final allocation of posts as between the respective requirements of PAYE, VAT and the work of examination of accounts has not yet taken place.
298.
asked the Minister for the Public Service the period of training considered necessary before an inspector of taxes is competent to examine accounts for income tax purposes, and how a standard is maintained.
An inspector of taxes examines accounts for income tax purposes under the supervision of an experienced district inspector whose function it is to ensure that proper standards of accounts examination are maintained. The period of training required for an inspector of taxes will vary having regard to the complexity of the cases with which he is ultimately expected to deal. After initial courses covering some months basic training, an inspector of taxes is required to examine accounts of self-employed persons under supervision. Over a number of years the inspector will receive progressive on-the-job training and, where necessary, supplementary courses.
299.
asked the Minister for the Public Service to outline the recruitment, training, qualifications, and functions of technical and non-technical inspectors: (i) qualifications required for entry to the grade of inspector of taxes; (ii) qualification for entry into the grade of non-technical inspector; (iii) training and examinations to be undertaken prior to being commissioned as: (a) technical inspector of taxes, (b) non-technical inspectors of working accounts; (iv) conditions governing appointment as an established civil servant, for technical inspectors; and (v) system and regulations controlling transfers between tax districts for technical inspectors not on promotion.
(i) The qualifications for entry to the grade of technical inspector of taxes by way of open competition are set out in the appropriate regulations laid down by the Civil Service Commissioners. The qualifications for entry to the grade of technical inspector by way of transfer from the non-technical structure are as follows: In the event of suitable non-technical inspectors opting for transfer to the technical structure being less than the number of vacancies available to be filled from the structure the balance will be filled by the promotion of suitable higher tax officers who either have (a) three years established service in the higher tax officer grade and satisfactorily completed the period of probation or (b) five years established service of which not less than two have been in the higher tax officer grade.
(ii) Entry to the grade of non-technical inspector is by way of promotion of suitable higher tax officers who either have (a) five years established service in the higher tax officer grade and satisfactorily completed the period of probation or (b) five years established service of which not less than three years have been in the higher tax officer grade.
(iii) (a) The technical inspector is given training over a period of some four years in the law and practice relating to the various taxes. This training involves both courses in the inspectors' training school and on-the-job training in a tax district under the supervision of the district inspector. During the period of training the inspector is required to undergo two departmental examinations, the preliminary examination and the commission examination. The preliminary examination is in two parts, the first of which is taken six months after entry, with Part II being taken nine months after Part I. The commission examination is in three parts. Part I is taken 12 months after passing Part II of the Preliminary Examination, Part II 12 months after passing Part I (Commission) and Part III 12 months after passing Part II (Commission); (b) the non-technical inspector selected for work on the examination of accounts will already have received considerable experience and training in most aspects of income tax excluding the computation and taxation of profits arising to the self-employed. Before undertaking any work in connection with the examination of accounts of the self-employed he is given an intensive three months course in book-keeping and accounts and in the computation and taxation of the profits of self-employed. He then commences work on the examination of accounts of self-employed under the supervision of the district inspector in the course of which he is given considerable on-the-job training.
(iv) The conditions governing the appointment and establishment of a technical inspector are set out in the appropriate conditions of service laid down by the Civil Service Commissioners.
(v) Under the terms of his conditions of service an inspector of taxes may be required to serve in any part of the State in which a tax office is located and to perform any duties assigned from time to time as appropriate to his position. Transfers of technical inspectors, other than on promotion, are made in accordance with the exigencies of the service, due consideration being given, in so far as practicable, to personal circumstances, where made known.