Vol. 405 No. 1
52 Mr. Durkan asked the Minister for Finance the reason for the issue of income tax demands to a person (details supplied) in County Kildare who (a) owns no property except for his dwelling house, (b) is an old age non-contributory pensioner and (c) is aged 77 years; and if he will make a statement on the matter.
I have been advised by the Revenue Commissioners that tax has been demanded in respect of the years 1987-88, 1989-90 and 1990-91. The assessment for 1987-88 is based on information that the taxpayer was in receipt of income from the letting of land. The liabilities for 1989-90 and 1990-91 arise because the taxpayer failed to complete farm profile forms for these years. If the taxpayer completes the outstanding farm profile forms and clarifies the position in relation to the letting and ownership of land the position will be reviewed.
