asked the Minister for Finance what are the savings that have been effected by collecting arrears of income and turnover tax by certificates issued to county registrars and sheriffs in the past three years rather than as formerly through tax collectors.

The centralisation and computerisation of the system of assessment and collection of income tax, and of turnover tax, in recent years has enabled greatly extended and more effective use to be made of the certificates referred to in the question as a means of recovery of tax arrears.

Substantial overall economies have undoubtedly been effected as a result of this reorganisation. It is, however, impossible to relate the costs for any particular period under the new system to the costs which would have been incurred if the reorganisation of the system had not taken place.