Dáil Éireann díospóireacht -
Tuesday, 13 Mar 1990

Vol. 396 No. 9

Written Answers. - Availability of Self-Assessment Forms.

Patrick McCartan

Ceist:

74 Mr. McCartan asked the Minister for Finance the reason self-assessment forms for personal income tax purposes will not be available at the district tax offices in Dublin until May 1990 or at the office of the inspector of taxes until April 1990; if his attention had been drawn to the fact that this delay will cause hardship in certain circumstances; and if he will arrange that forms for the 1990-91 period will be made available much sooner having regard to the fact that the tax year begins in April.

Minister for Finance (Mr. A. Reynolds)

I have been informed by the Revenue Commissioners that the position in relation to return forms for 1990-91 is as follows: (a) the Form 12 — employee's return of income and claim to allowances — will be generally available from tax offices from 6 April onwards; and (b) the availability of Form 11 — self-employed person's return of income and claim to allowances — is being deferred because changes to its design may be necessary depending on the outcome of the consideration of a changeover to the current year basis of assessment as referred to in my 1990 budget speech.

It is not expected that a delay in the issue of the Form 11 will result in hardship. However, if individual taxpayers experience difficulty from the delay, they should contact their local inspector of taxes with a view to alleviating the position.