§ Dr. Winstanleyasked the Attorney-General what is the average age of the members of the Revenue Commissioners, for general purposes of income tax; what are the ages of the youngest and oldest members of the commission, respectively; and what provision exists for the removal of members of the commission on the grounds of age or incapacity.
The Attorney-GeneralThere are about 4,950 Revenue Commissioners for general purposes of income tax and it would take a disproportionate amount of time and work to give their average age. The youngest is 28 and oldest 74.
Under Section 1(2) of the Income Tax Management Act, 1964 General Commissioners are appointed by, and hold office during the pleasure of, the Lord Chancellor. Appointments run for an indefinite period, but Section 1(7) of the same Act provides that a General Commissioner shall not continue in office after he attains the age of 75.