asked the Minister for Finance if, in view of the recent MRBI survey on farmers' attitudes to paying income tax, he would be prepared to consider alternative means of levying tax on farmers such as (a) land tax (b) production unit of accounting or (c) sales tax, especially when a higher yield of tax would accrue to his Department.
Written Answers. - Farmers' Taxation.
27.
The Government are committed to ensuring that all farmers pay their appropriate contribution in income tax, thus putting them on the same basis of personal taxation as non-farming taxpayers. The notional systems of taxation referred to by the Deputy would be less equitable than income tax, since they would inevitably result in the systematic undertaxation of those farmers with the greatest ability to pay. Also, I do not accept that notionally-based tax revenues from farmers would be greater than farmers' income tax yield once the income tax system is effectively extended to all farmers.