asked the Minister for Finance if he is aware that the present system of duplicate assessments under Schedules A and B of farmers' incomes results, where profits are small and farmers through having other means of livelihood are not entitled to usual reliefs, in their being assessed at varying rates of income tax from 6/- to 18/- in the pound, and whether he will take the necessary steps to alter the present system of assessment of farmers' incomes in order that income tax shall in no case be levied on same other than at the statutory rate for the time being in force.

I am not aware that the present system of taxation under Schedules A and B gives the results to which the Deputy refers. On the contrary, I am satisfied that it would be impossible for the rate to exceed the statutory rate in force for the time being. An answer to the second part of the Deputy's question is accordingly unnecessary.