asked the Minister for Finance in respect of each of the last five years, the total number of cases where proceedings were initiated for failure to make statutory tax returns; the number of convictions secured; and the average penalty imposed.
Written Answers. - Tax Returns.
62.
The information sought for each of the last five complete years is as follows:
|
Year |
Proceedings Ordered |
No. of cases where Penalty imposed by courts |
Average Penalty imposed. |
|
£ |
|||
|
1980 |
1,394 |
354 |
1,984 |
|
1981 |
1,730 |
449 |
235 |
|
1982 |
2,842 |
705 |
248 |
|
1983 |
4,368 |
1,032 |
263 |
|
1984 |
4,852 |
1,407 |
424 |
Note:
The drop in the average penalty imposed in 1981 arose from a change in the method of calculation of some fines from a system of £20 a day for returns outstanding to a maximum fine of £500 (since increased to £800). This change was necessary as district justices were then adopting the view that their jurisdiction did not permit them to impose fines at a level consistent with the previous system of calculation. Instead the justices tended to impose much lower fines, thereby reducing the average penalty as compared with previous years. The increased penalty of £800 was introduced in the Finance Act, 1982 and is reflected in the averages for 1983 and 1984.