Dáil Éireann debate -
Tuesday, 11 Dec 1990

Vol. 403 No. 8

Written Answers. - Income Tax Demands.

Patrick McCartan

Question:

71 Mr. McCartan asked the Minister for Finance the reason repeated demands for the payment of income tax are being issued to a person (details supplied) in County Waterford, despite the evidence produced; if he will arrange for the demands to cease; and if he will make a statement on the matter.

Minister for Finance (Mr. A. Reynolds)

I am informed by the Revenue Commissioners that for a time there was uncertainty in law as to whether the taxpayer in question should be dealt with under the PAYE system or under Schedule D, as a self-employed person. The relevant Schedule D assessments have now been reduced to nil and no further demands will be issued.