asked the Minister for Finance if he will state approximately in how many cases to date residents in the Saorstát have had income tax deducted at the rate of 9/6 in the pound; whether immediate steps will be taken to expedite a refund of the amount overcharged, and what steps individuals should take in the matter.
CEISTEANNA.—QUESTIONS. ORAL ANSWERS. - INCOME TAX REFUNDS.
There are no official statistics available on this matter, but it may be taken that the number of cases in which income tax of 9s. 6d. in the £ has been deducted from dividends payable to residents in Saorstát Eireann is very small in proportion to the total number of dividends received in this country from outside. Residents in Saorstát Eireann can in nearly all cases avoid the deduction of income tax at a rate exceeding 5s. in the £ by completing certain prescribed forms which are obtainable from bankers or the British Inspector of Foreign Dividends, York House, Kingsway, London, W.C.2. Where owing to the non-completion of forms at the proper time, or otherwise, an excessive deduction of British income tax has been made repayment of such tax may be claimed from the British Chief Inspector of Taxes (Foreign Claims), Cecil Chambers, 86 Strand, London, W.C.2., who, it is understood, will make the necessary repayment with as little delay as possible. On this matter generally I would refer the Deputy to the reply given by me to Deputy Good on 31st ultimo.