Vol. 377 No. 9
asked the Minister for Finance his estimation of the financial value of the loss, if any, to the self-employed from the fact that their income is taxed on the basis of income accrued, whether or not it is actually received, as against the position of employees who generally pay tax only on actual receipts of income.
66.
asked the Minister for Finance the approximate additional revenue to the Exchequer which would arise if expenses incurred by the self-employed for tax purposes had to be incurred necessarily for the purposes of the business as well as wholly and exclusively for the purpose of the business.
It is proposed to take Questions Nos. 65 and 66 together. Statistics are not available which would enable the information requested by the Deputy to be given. To determine such information would require identification of the cases involved, an individual examination of all the income tax returns and accounts of such cases and the provision of additional information by taxpayers in most instances. Such an examination could be carried out only at a disproportionate cost.
