Citizens must get fair notice of new taxes

I was impressed by Angela Morris (Letters, March 3) on the basis that the household charge is unconstitutional, being in breach of the principles of social justice.

It reminds me of the dilemma I faced when I first learned last October of the NPPR charge, 41 months after it came into force and was faced with a bill of €1,500.

I had no knowledge of my liability for this tax until arriving home and learned by chance of its existence.

I recognise that ignorance of the law on my part is not a sufficient excuse.

However, the principles of natural justice would suggest that the State is obliged to take reasonable measures to inform property owners of their liabilities when a new tax is introduced.

What is fair depends on what measures have prevailed previously.

I have always received notice of my liability for taxes through the post and by circulars sent to the house and forwarded to me abroad.

According to the principles of natural justice, individuals should not be penalised by decisions unless they have been given prior notice and a fair opportunity to respond.

The authorities need to be aware of the hardship created for citizens, obliged to work abroad, who have not been given fair notice of taxes and have been unable to avoid high penalties for non-payment.

Martin Adams

Halev

Denmark