andMr. Nealon asked the Minister for Finance if, in view of the understandable lack of knowledge among the farming community of the exact details, workings and obligations under which full-time farmers pay tax and levies, he will make a statement outlining the steps to be taken by them on an annual basis especially in relation to the Revenue Commissioners and showing (a) the levels at which exemptions are granted from the various payments (b) the position of farmers over 66 years of age and (c) the position of farmers between the ages of 56 and 66; the use which is made of money paid by farmers which will not attract pension credits; if repaid, the proportion repaid; when it is repaid, the farmers who are exempt from the various payments; the levels where this occurs; and the position and plans for those who have not yet received profile forms.
Written Answers. - Full-time Farmers' Taxation.
56.
The elements of the question relating to matters other than income tax are not appropriate to my Department, and I understand that this question has also been put to my colleague the Minister for Social Welfare, for answer today.
In so far as income tax is concerned, the exemption limits which apply in the case of all individuals, and not just farmers, are as follows:
|
Single/widowed persons |
Married persons |
|
|
£ |
£ |
|
|
General |
2,750 |
5,500 |
|
Persons aged 65 and under 75 years |
3,250 |
6,500 |
|
Persons aged 75 years or over |
3,800 |
7,600 |
As regards the last point raised by the Deputies, the question of issuing profile forms to those who have not yet received them is at present under consideration by the Revenue Commissioners.