195 / 338
ments exceed his tax-free allowances. The Inspector
will then forward a tax deduction card on which the
employer will record the tax deductions he makes
from the employee emoluments ; or a stamp book
if its use has been authorised. An employee may
appeal to the Special Commissioners from any
determination by an Inspector of tax-free allowances.
Part IV concerns the deduction and repayment of
tax under Pay As You Earn.
Deductions and
repayments are to be made by reference to cumulative
emoluments, cumulative tax already deducted and
the tax-free allowances of employees as recorded
on their tax deduction cards. The required particulars
are to be entered on the tax deduction cards on the
occasion of over payment of emoluments. Where
the working of Pay As You Earn by means of
stamp books has been authorised, tax is to be
deducted on a non-cumulative basis and tax stamps,
to the value of the tax deducted, affixed to the
employee's stamp book.
There are provisions about changes of employment
and for deduction of tax on a temporary basis where
the employee does not produce a certificate of tax-
free allowances. At the end of each year employers
are required to give every employee from whom
tax was deducted a certificate of his emoluments,
his tax-free allowances and the net tax deducted.
Part V deals with payment and recovery of tax
deducted under Pay As You Earn. Employers are
required within nine days from the end of every
" Income Tax month " (i.e., a month beginning on
the 6th day of any calendar month) to pay over to
the Collector all tax which they were liable to
deduct under Pay As You Earn, less any tax which
they were
liable to repay, during
that month.
Stamp books are to be sent to the Collector within
nine days from the end of the period to which the
books relate.
Within nine days from the end of the year
employers are to send to the Collector returns, on
tax deduction cards or stamp books (as appropriate),
showing total emoluments paid to the employee
during the year and total net tax deducted.
The statutory enactments for recovery of Income
Tax charged under Schedule E were applied by
Section ii of the Finance (No. 2) Act, 1959, subject
to any modifications to be specified by Regulations,
to tax liable to be deducted by employers under
Pay As You Earn. The necessary verbal modifica
tions are set out in Regulation 36.
Employers are required, when requested to do so
by an authorised officer, to produce for inspection
wages sheets, tax deduction cards and any other
record in regard to payment of emoluments and
deduction of tax from them.
Part VI provides for the making of assessments
on employees in special cases and, where assessments
are not made, for supplying employees with state
ments of their liability. This Part also provides for
an appeal to the Special Commissioners and to the
Circuit Court—and to the High Court on a point
of law—against an assessment by an Inspector ; and
for adjustment where underpayments of tax occur.
PROCEEDINGS IN DAIL EIREANN
Valuation Office Statistics
Mr. O'Donnell asked the Minister for Finance if
he will state (i) the number of valuers employed for
work in the city of Dublin and the rest of the
country,
respectively, by
the Commissioner of
Valuation, (2) the average time taken to make a
valuation in the city and in the country, (3) the
present position with regard to arrears of work in
the Valuation Office, and (4) whether there is a
possibility of having local valuers employed with
a view to avoiding accumulation of arrears in
country districts.
Mr. J. Brennan :
(i) The number of valuer staff
employed by the Commissioner of Valuation is 34,
all of whom are available for work whether inside
or outside the city of Dublin as the requirements of
the Valuation Office demand.
(2) I am
informed by
the Commissioner of
Valuation that without considerable research, for
which staff cannot be made available in the Valuation
at the present time due to the statutory obligation
on the Commissioner to issue the revised valuation
lists by ist March, 1960, it would not be possible
to state the average time taken to make a valuation.
In view of the different types of valuation work
performed in the Valuation Office, it is doubtful
if a precise figure could be ascertained.
(3) The general correspondence work of the
Valuation Office is not in arrears to any appreciable
degree. The current revision of valuations is due
to be completed and the revised Valuation Lists
will be issued by ist March, 1960.
There are
substantial arrears of work in relation to estate duty
valuations.
(4) While the staffing of the Valuation Office is at
present under review with the object,
inter alia,
of
obviating arrears, there is no intention to employ
local valuers, as suggested by the Deputy.
Mr. O'Donnell:
Is the Parliamentary Secretary
aware that in some cases, as long as 12 months
elapse between the filing of an estate duty account
and the valuation by the Commissioner's valuer,
and that the administration of estates is held up for
considerable periods because of lack of sufficient
valuers ? Would the Parliamentary Secretary not
reconsider the possibility of appointing independent
local valuers ?
I would ask the Parliamentary
81