Vol. 535 No. 5
146 Mr. Aylward asked the Minister for Finance if arrangements can be made with the offices of the Inspector of Taxes to consider sympathetically the income tax demands due for payment in the near future by farmers whose incomes have been seriously affected by the foot and mouth disease restrictions; and if he will make a statement on the matter. [13094/01]
I am advised by the Revenue Commissioners that they are fully aware of the particular difficulties that face the farming community at the moment because of the foot and mouth restrictions. As part of normal arrangements, Revenue would be prepared to look sympathetically at payment arrangements in individual cases where temporary cash flow problems have been experienced as a result of these restrictions. Revenue is prepared to discuss an individual case with the taxpayer concerned with a view to agreeing an acceptable approach to overcome a payment difficulty. In practice this could, for example, be an agreement to pay the liability through an instalment arrangement or accept payment in a single sum at a later date.
It is important to emphasise that any taxpayer, from the farming community or elsewhere, who has difficulties in meeting tax payments for income tax or PAYE-PRSI should not ignore demands for payment but should instead make timely contact with Revenue to explain the circumstances and to settle appropriate payment arrangements.
