asked the Minister for Finance whether in view of his Budget decision to charge interest on overdue income tax he will consider the possibility of paying interest on income tax paid in advance.
Ceisteanna—Questions. Oral Answers. - Payment of Income Tax.
10.
The Deputy will recall that in my Budget Statement I announced that I was contemplating the issue of tax reserve certificates to serve as a tax free temporary investment for persons or firms wanting a convenient means of providing in advance for tax payments. Provision will be made in the forthcoming Finance Bill to exempt from tax interest accruing on such certificates.