asked the Minister for Finance the steps he is taking to give adequate accommodation, staffing levels and working conditions to tax officers who are presently unable to assess the tax liability of farmers and other self-employed persons because of their working conditions.

I am not aware of any difficulty at present in assessing the tax liability of farmers or other self employed persons because of the working conditions of the staff in tax offices. The further processing of farm profile forms was delayed in the first instance by a form of industrial action engaged in by the staff associations concerned. However, this action has now ended, and processing of farm profile forms is proceeding.

11.

Is the Minister satisfied that the conditions and the position generally of staff in this area are such as to process quickly the farm profile forms? When will the Revenue Commissioners be in a position to assess farmers not already assessed?

The work on the processing of forms is continuing and has not been affected by difficulties in relation to the working conditions of tax officials, as has been suggested.

If I was wrong in saying there has been some difficulty in regard to staffing levels, what caused the problem in regard to the processing of the forms? Was it delayed by industrial action?

The processing was delayed by industrial action by the staff associations. The problem has been rectified.

I ask the Minister about the nature of the industrial action.

Frankly, I do not think it would be proper to go into the causes of an industrial action which has been resolved.

Is he saying that it had nothing to do with staffing levels?

Would the Minister agree to pay commission in the Revenue Commissioners as he does to county registrars? I ask him to consider it.

The answer to the question is no.

The Minister pays commission to the county registrars.

No, we do not.