asked the Minister for Finance if he can state what proportions of the sum of £5,008,000 received as Property and Income Tax during the current financial year to 21st February is attributable to (a) arrears of tax from previous years; (b) super tax, and (c) mineral rights duty; what proportion of the total figure, £5,008,000, was derived from investments, and other sources of income outside Saorstát Eireann.
CEISTEANNA.—QUESTIONS. ORAL ANSWERS. - PROPERTY AND INCOME TAX.
It is difficult to give accurate figures for a broken period as asked for by the Deputy. With regard to "arrears of income tax from previous years," there is always a certain amount of tax for previous years collectable in any particular financial year. Some of it, e.g., the second instalment of tax for the preceding year, is legally collectable during the current year. Furthermore, the normal collection for any particular financial year is always adversely affected by the collection of abnormal arrears during the same year.
It is considered that the collection of £5,008,000 for the period 1st April, 1924, to 21st February, 1925, was swollen to the extent of about £1,000,000 by the collection of abnormal arrears of income tax. It is not possible to state how much of the balance has been derived from sources outside the Saorstát. The amount included in the total for super tax is estimated at £416,000. The receipts in respect of Mineral Rights duty are trifling and are estimated at £100 for the period.
The provision in the Estimates for 1924-5 for all the services administered by the Revenue Commissioners (Customs, Excise, Stamps, Death Duties and Income Tax) is £649,890. There is no separate figure of the cost of administering income tax as distinct from the general costs of the entire Department.
Would it be possible for the Minister to make any rough estimate of the cost of administering the Income Tax Department?
It might be, but I could not give an estimate at present, because I have not the figures.
Will the Minister say anything about the statement that has been made persistently that it costs £400,000 of the £600,000 to collect income tax?
I think that is inaccurate. The Customs Department is more costly.