asked the Minister for Finance whether milk, bread and coal distribution agents (not full-time employees) who contract to sell their goods are: (1) registered with the Revenue Commissioners, (2) assessed for income tax and (3) if they are registered for income tax, the total amount of tax paid by them in the current year and the amount paid by them in the previous five tax years; and if he will state the number of such agents in the Dublin and environs distribution areas who have paid such taxes.
Written Answers. - Distribution Agents Tax Position.
337.
Revenue records are not kept in such a way as to enable the detailed information requested by the Deputy to be furnished without an examination of all taxpayers' returns for the years mentioned by him. Such an examination could be carried out only at a disproportionate cost.
338.
asked the Minister for Finance the steps being taken by the Revenue Commissioners to investigate whether milk, bread and coal distribution agents are paying income tax.
Milk, bread and coal distribution agents who are self-employed are subject to the same requirements as to the making of returns and furnishing of accounts as other traders assessable under Schedule D. Where such agents are not self-employed, tax on their earnings falls to be collected under the PAYE system. I am satisfied that the Revenue Commissioners are taking adequate steps to ensure that the appropriate tax chargeable in respect of the earnings of such agents is duly paid.