Skip to main content
Normal View

Dáil Éireann debate -
Thursday, 10 Apr 1986

Vol. 365 No. 3

Ceisteanna—Questions. Oral Answers. - Tax Exemption for Charities.

22.

asked the Minister for Finance if he will indicate the number of "charities" already exempt from liability to income tax under section 333 (1) (b) of the Income Tax Act, 1967.

It is not possible in the short time available to provide the information requested by the Deputy. If he repeats his question in two weeks' time, I shall endeavour to provide the information sought by him.

With reference to the short time available I accept the point. Let me at the same time ask the Minister if he can indicate if a register of charges is kept by the Revenue Commissioners or whether each decision is made on an individual basis. Will he confirm or deny as the case might be — I would prefer that he would deny — that the exemption for charities announced in respect of DIRT will apply to charities that are for charitable purposes only as is indicated in the Income Tax Act? Will he not agree that many charitable organisations who are engaged in very many valuable voluntary activities will be excluded from the charities exemption simply because they are engaged in voluntary activities which are not classified as charities?

That would be for the Finance Bill.

I want at the same time——

We are not talking about the same time.

I am asking about charities as defined under the Act which the Minister proposes to exempt, if I understand him, in the Finance Bill.

I thank Deputy O'Kennedy for the sneak preview of his Finance Bill speech of next Tuesday. However, I do not propose to become involved in a debate on the content of the Finance Bill at this stage. The Deputy has put down a purely statistical question in relation to income tax, not in relation to DIRT, and I have indicated that I will provide that information later.

Will the Minister let me have a written reply to this? I can repeat the question for written reply for next Tuesday.

I will write the Deputy a letter.

Before Tuesday?

I am not saying before Tuesday.

Well, as soon as possible. He will have had an adequate four or five days from the time the question was put down.

Top
Share