asked the Minister for Finance if his attention has been drawn to the issue by the Collector General in recent weeks of warning notices for the collection of outstanding tax by the sheriff, despite the fact that in some cases no tax is owing, the reason for this and the steps he is taking to prevent a recurrence of this error which has caused unnecessary worry and upset to innocent persons.

I assume that Deputy Belton's question relates to warning demands issued on 16 November 1979 for outstanding income tax, including the first instalment due for the current year. I am not aware that demands issued for tax which is not owed, and if the Deputy will furnish particulars of such cases I shall be glad to have them investigated.