The Gazette 1958-61

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

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