Dáil Éireann debate -
Tuesday, 15 Jun 1993

Vol. 432 No. 3

Written Answers. - Tax Concessions.

Bernard J. Durkan

Question:

85 Mr. Durkan asked the Minister for Finance if it is intended to introduce legislation to give tax concessions of the order offered to tax exiles to the PAYE or business sector; and if he will make a statement on the matter.

Bernard J. Durkan

Question:

87 Mr. Durkan asked the Minister for Finance his views on whether the 15 per cent concessionary income tax rate offered by the Government to tax exiles might be made available to widows, widowers or contributory old age pensioners; and if he will make a statement on the matter.

Minister for Finance (Mr. B. Ahern)

I propose to take Questions Nos. 85 and 87 together.

The scheme to which the Deputy refers will offer partial relief in respect of certain categories of undisclosed tax liabilities which arose prior to April, 1991. The detailed provisions are under active consideration with a view to bringing forward legislation within the current session. Pending the completion of the legislation, it is not possible to give every last detail. However, it is certainly not intended to exclude undisclosed liabilities of particular categories of taxpayers, such as those mentioned by the Deputy, where these liabilities otherwise fall within the ambit of the scheme.