Phil Hogan
Ceist:75 Mr. Hogan asked the Minister for Finance the number of farmers submitting some form of return for each year 1987 to 1992 inclusive.
Written Answers. - Farmers' Tax Returns.
Phil Hogan
Ceist:76 Mr. Hogan asked the Minister for Finance the number of farmers under periodic review in respect of their tax returns for each year 1987 to 1982 inclusive.
Phil Hogan
Ceist:78 Mr. Hogan asked the Minister for Finance the number of farmers submitting tax returns for each tax year 1987 to 1992 inclusive.
It is proposed to take Questions Nos. 75, 76 and 78 together.
The numbers of individuals with income from farming who made income tax returns in respect of the three years ending on 5 April, 1991 is estimated at 71,100 for 1988-89, 66,800 for 1989-90 and 59,700 for 1990-91. The apparent fall in the figures over the last two years is due to a combination of factors, namely, an increase in the number of cases who were notified by inspectors of taxes after 1988-89 that a tax return are not required until their position was further reviewed and the relatively shorter period of time which has been available to allow a build up of returns for 1990-91.
A corresponding estimate is not available for 1987-88. Self Assessment returns for the year 1991-92 were due at the end of January, 1993 and are still being processed. Accordingly, figures for that year are not yet available. The additional numbers of individuals on tax record who were notified by inspectors of taxes that a tax return was not required from them until their position was further reviewed has increased over time from approximately 8,000 in 1987 and 1988, to 15,600 in 1989, 16,900 in 1990, 17,600 in 1991 and 18,100 in 1992.