Financial Resolution No. 8—Income Tax.

I move:—

(1) That, save as is otherwise provided by this Resolution, the following provisions shall have effect in the case of an individual who is not resident in Saorstát Eireann, that is to say:—

(a) such individual shall not be entitled to any allowance in respect of earned income under Section 16 of the Finance Act, 1920, as amended by sub-section (1) of Section 3 of the Finance Act, 1932 (No. 20 of 1932);

(b) such individual shall not be entitled to any of the deductions from assessable income provided for by Sections 18 to 22 of the Finance Act, 1920, as amended by sub-section (2) and (3) of the said Section 3 of the Finance Act, 1932;

(c) such individual shall not be entitled to the benefit of the provision contained in Section 23 of the Finance Act, 1920, as amended by sub-section (4) of the said Section 3 of the Finance Act, 1932, whereby the first hundred pounds of taxable income is chargeable at half the standard rate of tax in certain circumstances;

(d) such person shall not be entitled to any relief under Section 32 of the Income Tax Act, 1918.

(2) That where an individual who is not resident in Saorstát Eireann proves to the satisfaction of the Revenue Commissioners—

(a) that he is a citizen of Saorstát Eireann, or

(b) that he is resident outside Saorstát Eireann for the sake or on account of his health or the health of a member of his family resident with him or because of some physical infirmity or disease in himself or any such member of his family, and that, previous to such residence outside Saorstát Eireann, he was resident in Saorstát Eireann, or

(c) that he is a citizen, subject, or national of a country of which the citizens, subjects, or nationals are for the time being exempted by an Order made under Section 10 of the Aliens Act, 1935 (No. 14 of 1935), from any provision or provisions of that Act or of an aliens order made thereunder, or

(d) that he is a person to whom one of the paragraphs (a) to (e) of the proviso to Section 24 of the Finance Act, 1920, applies in respect of the year ending on the 5th day of April, 1935, or any previous year of assessment,

the next preceding paragraph of this Resolution shall not apply to such individual, but no such allowance, deduction, or other benefit as is mentioned in the said paragraph shall, in the case of such individual, be so given as to reduce the amount of the income tax payable by him below the amount which bears the same proportion to the amount of tax which would be payable by him if the tax were chargeable on his total income from all sources (including income which is not subject to Saorstát Eireann income tax) as the portion of his income which is subject to Saorstát Eireann income tax bears to his total income from all sources.

(3) That any person who is aggrieved by a decision of the Revenue Commissioners under this Resolution may appeal therefrom to the Special Commissioners.

(4) That Section 24 of the Finance Act, 1920, shall be repealed as from the 5th day of April, 1935.

(5) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).

This is another Resolution arising out of the Irish Nationality and Citizenship Act and the Aliens Act. It relates to those cases in which allowances are granted under the Double Taxation Agreement and it does not make any change in existing law beyond such consequential changes as may be effected by the Acts of the Oireachtas.

Resolution put and agreed to.