Vol. 447 No. 11
68 Dr. Upton asked the Minister for Finance, arising from his predecessor's reply to a parliamentary question on 31 May 1994, the reason the Revenue Commissioners do not keep records of the tax position of tourist shoot promotion; and the reason they do not inquire into the terms of contract under which these services are engaged. [1020/95]
I have been advised by the Revenue Commissioners that tourist shoot promotion is mainly an ancillary aspect of the hotel, country house and guesthouse business. Under the Self Assessment System, the profits of individuals or companies derived from this activity are required to be included in the returns made to the Revenue Commissioners. In the circumstances, it has not been considered necessary to set up and maintain a separate record of the tax position of tourist shoot promotion.
Auditing of self assessed returns would include examination of the terms of any contracts in connection with the tourist shoot promotion.
