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Ireland · Question · written

PQ 158

158. Deputy Éamon Ó Cuív asked the Minister for Finance in the event of the 2013 single farm payments and disadvantaged area payments for this year not being paid during the calendar year and subsequently being paid in 2014, if it is allowed to account for these payments as an accrual in the 2013 tax return, presuming the tax payer is making returns based on calendar year accounts; and if he will make a statement on the matter. [54209/13]

askedIreland· Dáil Éireann· EN

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17 December 2013

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17 December 2013

Summary

158. Deputy Éamon Ó Cuív asked the Minister for Finance in the event of the 2013 single farm payments and disadvantaged area payments for this year not being paid during the calendar year and subsequently being paid in 2014, if it is allowed to account for these payments as an accrual in the 2013 tax return, presuming the tax payer is making returns based on calendar year accounts; and if he will make a statement on the matter. [54209/13]

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Single Payment Scheme Administration

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