Dáil Éireann díospóireacht -
Tuesday, 4 Feb 1992

Vol. 415 No. 3

Written Answers. - Tax Certificates.

Roger T. Garland

Ceist:

69 Mr. Garland asked the Minister for Finance if he will give details of the number of warrants that have been issued to the tax sheriff for County Kildare (a) in total and (b) in relation to VAT, PAYE, and income tax for each of the last three years.

Minister for Finance (Mr. B. Ahern)

The numbers of certificates issued in 1989, 1990 and 1991 under section 485 of the Income Tax Act, 1967, to the sheriff for County Kildare are shown as follows:

	Total All Taxes	VAT	PAYE/ PRSI	Income Tax
1989	7,018	2,957	2,897	1,070
1990	4,930	2,820	1,995	59
1991	6,022	2,983	2,114	814

The number of certificates issued in 1990 for income tax is low compared to the numbers for the other years because the initiation of enforcement in relation to the 1989-90 tax year was deferred until examination of tax returns for that tax year was completed by inspectors of taxes in 1991. The change to a current year basis of assessment for income tax from tax year 1990-91 onwards reinforced this shift in timing.