I am informed by the Revenue Commissioners that in November 1997 the taxpayer had an outstanding balance of £823.16 underpaid income tax in respect of the 1995-96 tax year. The taxpayer reached agreement with the inspector of taxes that the arrears would be collected over a period of six years from 1998-99 by reducing her tax free allowances so as to collect £137.19 each year.
While I appreciate of course that the taxpayer is on pension, the Deputy will understand that the tax is due and payable and that the inspector has reasonably spread the payment over the period of six years.