Dáil Éireann díospóireacht -
Wednesday, 20 Mar 1991

Vol. 406 No. 7

Written Answers. - Farmer Taxation.

Willie O'Dea

Ceist:

94 Mr. O'Dea asked the Minister for Finance if his attention has been drawn to the fact that (a) the Revenue Commissioners are now issuing attachment orders against dairy farmers for income tax due and this is causing terrible hardship in individual cases, (b) the Revenue Commissioners are adopting an intransigent attitude towards any proposals for instalment orders in such cases; and if he will request the Revenue Commissioners to look favourably at proposals for instalment orders in such cases in view of the current difficulties in the farming sector and in view of the illogical situation which will ensue if the Revenue Commissioners refuse to adopt such an attitude.

Minister for Finance (Mr. A. Reynolds)

I am informed by the Revenue Commissioners that the attachment process is one of a number of enforcement options which combine to underpin the tax collection operation. Enforcement action is embarked upon by the Commissioners following the issue of various demands for payment and in the absence of a realistic response from the taxpayer. In the case of attachment a final demand is invariably issued to the taxpayer allowing ten days for payment and pointing out the prospect of attachment in the continued absence of payment.

Any taxpayer, irrespective of his occupation, who ignores his obligations over a period of time is liable to become the subject of action by way of sheriff seizure, judgment proceedings or attachment. The Revenue Commissioners consistently advise taxpayers in financial difficulty to address their liability prior to the stage at which enforcement action must be taken and thus avoid the trauma and financial cost associated with enforcement.

It is, of course, open to the taxpayer to make a direct approach to the Revenue Commissioners following the issue of an attachment order. In such situations the order is, in general, left in place until a realistic and acceptable scheme of payment is put in place.