Vol. 201 No. 3
(South Tipperary) asked the Minister for Local Government whether any special body has been set up to consider the question of rates in the general framework of Ireland's taxation system, and the nature of any submissions or recommendations that may have been made to him.
33.
asked the Minister for Local Government if he will set up a commission to investigate and report on the feasibility of introducing a system of local income tax as a substitute for the rating system at present operated by local authorities.
With your permission, a Cheann Comhairle, I propose to answer Questions Nos. 32 and 33 together.
The Economic Research Institute is carrying out an inquiry into the general economic aspects of the finances of local authorities, including rating and the general financial system. A preliminary report was published by the Institute in May, 1962, and further study has since been proceeding.
The cost of the health services will be investigated by the Select Committee of Dáil Éireann which is considering the services. Other aspects of the general question of local taxation and finance, with particular reference to rating, are under review in my Department and in the other Departments concerned.
As I indicated in replies to previous questions on this subject, all suggestions for the alteration or improvement of the present system of local taxation and finance will be considered in the process of these investigations.
