asked the Minister for Finance if, in view of the failure of many individuals, companies, and bodies to make tax returns, and the length of time it now takes for these cases to come to court, the Government will consider the establishment of extra courts to expedite hearing of these cases.
Written Answers. - Income Tax Returns.
104.
The vast majority of proceedings for failure to make tax returns are taken in the District Court in respect of PAYE and VAT returns. These cases are expedited without undue delay at present and there are no proposals at this time for the establishment of extra courts to hear such cases. In Chapter 6 of the Plan the Government have pledged a more determined approach to dealing with cases where information that is statutorily required for tax assessment purposes has not been supplied. The adequacy of arrangements in the courts will be kept under review in the context of this commitment.