asked the Minister for Finance the total number of income tax appeals entered in the last convenient year.

In the income tax year 1966-67, there were approximately 28,000 appeals entered against income tax assessments. Many of these were pro forma appeals against estimated assessments which had been made in the absence of accounts and returns and were settled by agreement between the Inspectors and the taxpayers or the agents acting on their behalf so that there was no necessity for listing the appeals for hearing before the Special Commissioners.

The number of appeals which came before the Special Commissioners in 1967 was 7,774.

Would the Minister state how many appeals await determination in respect of Dublin city and county at present?

I think there are about 4,000 appeals altogether. I have not the figure for Dublin city and county at the moment.