asked the Minister for Finance whether he is aware that the collection of income tax in the Enniscorthy area has been unsatisfactory during recent years, with the result that considerable arrears have accumulated; and that within the last few months the taxpayers are being treated with exceptional severity in this district; and whether he will give directions that they may be allowed to pay off these arrears by instalments.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - INCOME TAX ARREARS (ENNISCORTHY).
The collection of income tax has been unsatisfactory in almost every area during recent years. No exceptional severity in the collection of arrears is being exercised either in the Enniscorthy area or elsewhere. The suggestion that income tax defaulters are made to suffer is not well founded. Defaulters who have allowed any considerable amount of arrears to accumulate have in fact been enjoying the use of State money without paying interest on it. This is done to the detriment of other taxpayers who have already discharged their liability. The Revenue Commissioners have not refused to consider on their merits applications to have the payment of arrears accepted by instalments in cases in which it is clearly established that genuine hardship would result from the immediate collection of the whole amount due.