asked the Minister for Finance the number of farmers who owe health contributions and who were prosecuted; and the steps which are being taken to collect amounts which are still owed.
Written Answers. - Health Contributions.
43.
The health boards are responsible for collecting health contributions from full time farmers for the years up to and including the year ended 5 April 1984. The Revenue Commissioners are responsible for collecting them from part time farmers for those years and from all farmers for subsequent years.
I am informed by the Department of Health that the number of farmers who owe health contributions to the health boards is not available. In addition to the usual billing procedure most of the health boards, in an effort to recover outstanding arrears of the contributions, have also instituted legal proceedings. The overall position in relation to prosecutions is not available.
I am informed by the Revenue Commissioners that statistics of the precise number of farmers who owe health contributions are not available. ¹The number of health contributions charges¹ which remain unpaid for years of assessment is as follows:
|
Year of Assessment |
Number |
|
1979-80 |
2,945 |
|
1980-81 |
3,710 |
|
1981-82 |
4,017 |
|
1982-83 |
4,089 |
|
1983-84 |
4,474 |
|
1984-85 |
25,164 |
|
1985-86 |
27,547 |
|
1986-87 |
28,815 |
|
1987-88 |
42,704 |
¹The number of charges raised is not necessarily the same as the number of individual farmers involved because, in some instances, individual farmers will have received additional assessments for a particular year.
These numbers are subject to downward revision on closer examination of liabilities, on appeal and for various other reasons, such as, for example, where it is subsequently found that individuals hold medical cards.
I am informed by the Revenue Commissioners that demands and reminders are issued regularly to those who are liable to health contributions. It has not so far proved practicable to take enforcement proceedings in regard to the arrears. The Commissioners say, however, that the level of inquiry about the incentive scheme to bring tax affairs up-to-date, which I announced in my budget speech, leads them to expect improvement in the collection position in the current year.
44.
asked the Minister for Finance the amount of health contributions owed by self-employed farmers.
The health boards are responsible for collecting health contributions from full time farmers for the years up to and including the year ended 5 April 1984. The Revenue Commissioners are responsible for collecting them from part-time farmers for those years and from all farmers for subsequent years.
I am informed by the Department of Health that the estimated amount due to the health boards at 31 December 1987 was £5.7 million. This figure is based on initial assessments of income and it is expected that it will be reduced on production of actual accounts and on appeal.
I am informed by the Revenue Commissioners that the estimated amount owed to them at 30 April 1988 was £13 million. This figure includes amounts in many cases which are based on estimated incomes assessed for income tax purposes and which will be reduced on settlement of appeals against those assessments.