Sir, – It is 30 years since the challenge to rates on agricultural land, the plaintiff farmers successfully arguing that the 19th-century rateable valuations in use were obsolete. Is there any reason why self-assessment of value, as currently applied in taxing residential property, could not provide a basis for taxing agricultural land? Is there not inequality in taxing only commercial and residential property?
The suggested re-introduction of rates on agricultural land is merely intended to spread the necessary burden more equally.– Yours, etc,
JOHN O’DONNELL,
Menloe Gardens,
Blackrock, Cork.
Sir, – The new property tax is almost upon us and Josephine Fehily has stated that the tax will be unavoidable for all property owners ().
However, it is apparent that tenants will not be liable for this tax. Surely this stroke of brilliance from the Revenue Commissioners and Department of Finance leaves a means of avoidance available to those able to take advantage of the tax?
It would be simple to set up a business or company in, for instance the United Kingdom, transferring ownership of the house to this company. The erstwhile owners could then simply pay the company or body based in the UK a nominal sum in rent, thus being able to claim that they are tenants and are therefore not liable to pay the tax. The company based abroad would have little difficulty in telling the Revenue proles where to go if they had the temerity to come knocking for what might be owed. If this is feasible, one can be sure that the golden circles, movers and shakers and usual glitterati have cottoned on to this loophole some time ago and have set the wheels in motion. After all, taxes, in the immortal words of Leona Helmsley, are for little people. – Yours, etc,
TOM MANGAN,
Clonroad, Ennis, Co Clare.