asked the Minister for Finance the reason a person (details supplied) in Dublin 5, whose total income is £5,000 per annum should be obliged to pay a tax demand of £350, as she does not wish to avail of any State benefit in raising her family and demands her constitutional right under Article 41.
Written Answers. - Payment of Tax Demand.
84.
I have been advised by the Revenue Commissioners that the figure of £350 referred to in the question represents the taxpayer's liability for 1985-86. The taxpayer has been granted all the allowances and reliefs to which she is entitled. According to the record of a meeting with the inspector of taxes on 18 February 1985 which was arranged at the request of the Ombudsman's office, the taxpayer accepted that she had been granted her full entitlement of tax free allowances under the law.
The Revenue Commissioners are not aware of any basis on which the constitutionality of the relevant tax legislation (section 3 of the Finance Act, 1983) could be successfully challenged. In any event, such a challenge would have to be mounted by way of High Court proceedings.