asked the Minister for Finance if the present tax system for the self-employed was introduced by the Revenue Commissioners because of problems associated with the backlog of work prior to the appointment of 250 inspectors, or for ease of collection; and if he will revise the system to increase revenue yield from the self-employed.
Ceisteanna—Questions. Oral Answers. - Taxation of Self-Employed.
3.
With the permission of the Ceann Comhairle, I propose to take Questions Nos. 2 and 3 together.
I take it that the Deputies' questions arise from recent reports in the news media of changes in procedures in relation to the examination of accounts.
Changes were made early last year by the Revenue Commissioners in the methods of examination of tax liabilities of self-employed people. The aim of these changes was to eliminate unproductive correspondence, to allow more time to be devoted to the kinds of cases where evasion is likely to have occurred, to expose understatements of income and to deter evasion of tax.
I feel satisfied that accurate assessments of tax liability can be expected under the system. The new procedures are designed to improve efficiency and there is no question of their causing any loss of revenue to the Exchequer. The operation of the new system and the staff needed to administer it will be kept under review.