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Dáil Éireann debate -
Tuesday, 11 May 1993

Vol. 430 No. 5

Written Answers. - Tax Amnesty.

Ivan Yates

Question:

100 Mr. Yates asked the Minister for Finance if he has any proposals to introduce a tax amnesty in any area of the tax code.

Previous amnesties were conceded most reluctantly and only because major collection reforms were being introduced into the law and the administration of the tax system e.g. self-assessment, increased auditing and increased collection powers which have ensured that non-complying taxpayers have faced a more hostile climate than had been the case prior to their introduction. Any question of the introduction of a further amnesty or of its possible form or scope would be a complex one. No decision has been taken to introduce any such amnesty.

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