asked the Minister for Finance the measures he is taking to collect the outstanding amounts of the youth employment levy from farmers and the self-employed.
Written Answers. - Youth Employment Levy.
23.
The youth employment levy was introduced from 6 April 1982. The health boards are responsible for collecting the levy from full-time farmers for the two years ended 5 April 1984. The Revenue Commissioners are responsible for collecting it from part-time farmers and other self-employed for those two years and from all farmers and self-employed for subsequent years.
I am informed by the Department of Health that all the health boards have taken or are in the process of taking legal proceedings to recover amounts which are outstanding from full time farmers for the two years ended 5 April 1984.
I am informed by the Revenue Commissioner that demands and reminders are issued to those who are charged with payment. The next step in collecting outstanding payments would be to have collection enforced either through the courts or the sheriffs. The arrears for the youth employment levy represent only a tiny fraction of the arrears which arise in the collection process under all tax heads. The resources devoted to the collection of any particular arrears must necessarily reflect the scale of those arrears in the context of all arrears of tax. Available resources have had to be deployed in the enforcement of much larger sums of tax ourstanding. It has accordingly not proven practicable up till now, because of overall limitations on staff resources to, at the same time, commence enforcement proceedings in the case of the youth employment levy. I am having the situation reviewed.
The Deputy may be aware of the press release which I issued yesterday which dealt with the problems in the tax collection system. As indicated in the press release I am considering proposals in this area as a matter of urgency with a view to improving tax collection. The objective is to improve the position in relation to all tax collection, including the youth employment levy.