asked the Minister for Finance the total estimated outstanding amounts of the Youth Employment Levy from (a) farmers and (b) self-employed at the latest date for which figures are available; and the steps, if any, he is taking to ensure that the outstanding amounts are collected.
Written Answers. - Youth Employment Levy.
35.
Youth employment levy due from full-time farmers was collectible by the health boards for the tax years ended 5 April, 1983 and 5 April, 1984. The levy due from part-time farmers and from other self-employed persons is collectible by the Revenue Commissioners for the year ended 5 April 1983 and subsequent years.
I am informed by the Department of Labour that £4.5 million is outstanding in respect of the two tax years ended 5 April, 1984. The amount which the health boards are likely to collect out of the £4.5 million has not been calculated. The health boards are continuing to use the enforcement procedures available to them to collect outstanding amounts.
I am informed by the Revenue Commissioners that £11.9 million is outstanding from farmers and £40.2 million from other self-employed persons in respect of the years for which the Commissioners are responsible, i.e. a total of £52.1 million. The amount which is likely to be collected by the Revenue Commissioners out of the £52.1 million is approximately £10 million. It must be emphasised that the figure of £52.1 million is no more than an estimate and on the basis of previous experience that amount will be subject to downward revision on closer examination, on appeal, and for various other reasons.
I am informed by the Revenue Commissioners 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 of youth employment levy represents 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 outstanding. Accordingly it has not so far proved practicable because of overall limitations of staff resources to commence enforcement proceedings through the courts or the sheriffs in relation to youth employment levy. The situation is being kept under review.