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Dáil Éireann díospóireacht -
Wednesday, 14 Jun 1933

Vol. 48 No. 5

Ceisteanna—Questions. Oral Answers. - Income Tax on Ground or Head Rents.

asked the Minister for Finance if he can state the amount of revenue derived by way of income tax on ground or head rents during the last financial year.

I regret that the information for which the Deputy asks is not available.

Is this information likely to be available?

I am afraid not. The Deputy will understand that income tax is not assessed on the people who pay these rents. The Deputy knows, perhaps, that the income tax is deducted by the tenant from the rent which he pays to the owner of the ground rent or head rent.

But the income tax is assessed on the occupier, who has got to pay it. In that way should not the Department of Finance have some information in regard to this matter?

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