asked the Minister for Finance if he is aware that the Revenue Commissioners propose retaining £146 from the sum of £550 awarded to Mr. Charles O'Neill, Tinnycross, Ballymore-Eustace, Co. Kildare, for the burning of the former police barrack situated in the above-mentioned town, and if he will state the reason for this course of action, as Mr. O'Neill disputes liability to income tax.
CEISTEANNA.—QUESTIONS. ORAL ANSWERS. - DEDUCTION FROM COMPENSATION AWARD.
Mr. O'Neill's liability to income tax was determined on appeal by the Special Commissioners of Income Tax, and is not, therefore, in dispute. Several applications were made to Mr. O'Neill by the collector of taxes for payment of the tax due by him, but as he failed to pay it became necessary to deduct portion of the compensation award in satisfaction of Mr. O'Neill's liability.
Arising out of the Minister's answer, perhaps he is not aware that Mr. O'Neill never paid income tax under the British regime, because he was always in a position to show that he did not come within liability for income tax, and now he has got much less than he had before.
I think we will have to consider the question of getting arrears out of him.
If he would be allowed to explain the matter to somebody in authority, he could do it quite simply. He says that he would have no difficulty in doing that.
He explained it to the Special Commissioners, and he did not satisfy them, and he failed to take advantage of the opportunity he had of explaining to the Circuit Judge.