asked the Minister for Finance whether he can state the total amount of arrears of income tax, under all heads, outstanding up to April 1st, 1928.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - INCOME TAX ARREARS.
The bulk of income tax assessed for a particular year is normally payable on 1st January of that year, but in certain cases a moiety is not payable until 1st July following, i.e., in the next financial year. Delays in making payment, disputes as to liability, etc., postpone payment in some cases, with the result that the receipt of income tax in any financial year includes in the ordinary course of events a certain amount of arrears of duty relating to previous years. Owing to the disturbed state of this country some years ago the collection of income tax became disorganised, and there was accordingly a considerable accumulation of abnormal arrears. These abnormal arrears are being steadily overtaken, and the amount outstanding in respect of them at 1st April last, which is considered to be collectable, is estimated at £500,000.