Vol. 503 No. 6
138 Mr. Perry asked the Minister for Finance if a tax liability will be waived or reduced for a person (details supplied) in County Sligo in view of the fact that he is a widower and semi-retired from farming; and if he will make a statement on the matter. [10783/99]
I am informed by the Revenue Commissioners that the taxpayer has an outstanding income tax liability of £861.62 in respect of the 1997-98 tax year. As this liability is in accordance with the taxpayer's return of income for that year, the inspector of taxes cannot waive or reduce the amount due.
If payment of the amount due in one sum would cause undue hardship to the taxpayer, it is possible for him to set up an arrangement to pay by instalments. The taxpayer can obtain information about what is involved in setting up an instalment arrangement by contacting his inspector of taxes at the Sligo tax office.
