asked the Minister for Labour the total amount of money outstanding from (a) farmers, and (b) self-employed, in respect of the youth employment levy; the number of persons from whom payments are outstanding in each category; the measures that are being taken to have the outstanding money collected; and if he will make a statement on the matter.
Ceisteanna—Questions. Oral Answers. - Youth Employment Levy Arrears.
15.
Health Boards were responsible for the collection of the youth employment levy from farmers for the tax years 1982-83 and 1983-84. The health boards estimate that £7,124,882 is outstanding in respect of those years. This sum is due in respect of 86,843 demands. It should be kept in mind that some persons would be served with a number of these demands and that some demands would relate to balances outstanding following payments on account.
The Collector General is responsible for the collection of the levy from the self-employed for the tax years 1982-83, 1983-84 and 1984-85. The Collector General estimates that £23.5 million is outstanding in respect of those years. This sum is due in respect of 261,000 persons.
The Collector General is responsible for the collection of the levy from farmers in respect of the 1984-85 tax year. A total of £4.4 million is outstanding in respect of this tax year from a total of 40,000 farmers.
I understand that for the years 1982-83 and 1983-84, when the health boards were responsible for the collection of the youth employment levy, just over £7 million was collected from farmers from 86,843 demands. Does that mean that 86,843 farmers were liable for the youth employment levy?
It does not. That is the outstanding position in relation to the levy for the years I read out.
Is that the number from whom demands are outstanding? Does it mean 86,843 out of approximately 104,000 who were liable?
I read a number of statistics which the Deputy might have had difficulty in comprehending. We are talking about two different tax years and amounts outstanding, yet to be collected. It is possible that individual farmers, having paid some money on account, still owe money. The Deputy is trying to estimate the total number of farmers in the State and trying to equate that with 86,843.
Are there 86,000 demands outstanding? I understand that £23.5 million is outstanding from the self-employed, or is that the amount collected from 261,000 self-employed? I understood that there are only 106,000 self-employed who are liable for the youth employment levy? What does the figure 261,000 signify? Does it represent demands outstanding over a three-year period?
I will read the reply again:
The Collector General is responsible for the collection of the levy from the self-employed for the tax years 1982-83, 1983-84 and 1984-85. The Collector General estimates that £23.5 million is outstanding in respect of those years. This sum is due in respect of 261,000 persons.
There is a total of £30 million outstanding for the past two-and-a-half years. What steps are being taken to try to collect this?
The Collector General will shortly be issuing 125,000 demands, totalling approximately £12.1 million, to the self-employed and 48,000 demands, totalling £5.3 million, to farmers in respect of the youth employment levy in the current tax year. Amounts outstanding include a portion that will not be payable because of the reduction in the relevant income tax provision. The collection is a matter for the Collector General and the health boards, and it is being pursued in various ways. For example, a number of health boards have issued solicitors' letters to those people who have not yet paid.
In accordance with Standing Orders I must now move to questions nominated for priority.