asked the Minister for Finance the total number of farmers in each of the years 1974, 1975, 1976 and the estimated number in 1977; the number liable in each year for payment of income tax; and the number who actually paid income tax in each of these years.
Written Answers. - Farmers' Income Tax.
314.
The following is the information sought:
|
(1) |
(2) |
(3) |
|
|
Year of assessment |
Number of farmers (a) |
Number of farmers assessed to tax on their farming profits |
Number of farmers who paid tax (b) |
|
1974-75 |
170,000 |
9,050 |
See note (b) |
|
1975-76 |
170,000 |
9,188 |
See note (b) |
|
1976-77 |
170,000 |
9,265 |
See note (b) |
|
1977-78 |
170,000 |
20,000 |
See note (b) |
NOTES:
(a) The 1971 Census of Population indicated that there were 174,332 households with at least one farmer. No later figure is available but it is assumed that, in continuation of the downward trend, there has been a decline in farmer numbers.
(b) In many cases there are appeals against assessments and until these are finally settled it cannot be said how many of those assessed will be found not to be liable to tax. The central records kept do not distinguish between liable and non-liable cases and therefore it is not possible to say how many actually paid income tax without examining each individual case assessed. It is unlikely, however, that the number will be significantly lower than the number shown in column (2).