Ivana Bacik (Independent)

It seems anomalous that the deadline for the making of tax returns by the self-employed was extended again but was never changed in the case of capital acquisitions tax. Having separate dates creates an undue burden of extra bureaucracy. It is not just that the deadline is one month earlier but September is a significant month for manufacturing businesses, as the summer can be a quieter time and cash-flow may be needed to meet other payments. It is reasonable, therefore, to leave the deadlines the same for both tax returns. As other Members said, it seems the Government overlooked this matter when it reversed its original decision to bring forward the deadline in respect of capital acquisitions tax. It is not a major ask for the section to be deleted.