asked the Minister for Finance if he can state how much is collected from manual wage earners by way of Income Tax, and what is the cost of collecting it, and what purpose will the demand for a return of the wages of these men for the year ending April, 1925, serve.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - MANUAL WAGE EARNERS' INCOME TAX.
The amount of Income Tax collected during the year ended 31st March, 1924, from weekly wage earners employed by way of manual labour was £1,497. The cost of such collection cannot be separated from the general costs of the Revenue Department.
The provisions under which such persons were assessed to Income Tax quarterly were repealed by the Finance Act of 1924, and manual wage earners employed by way of manual labour will, therefore, be assessable annually under Schedule E of the Income Tax for 1924-25 and future years in common with other employed persons.
I am not clear as to the implication intended to be conveyed by the Deputy's enquiry as to what purpose will be served by demanding returns from these people. They are in the same position as other citizens of the Saorstát, who are required to make returns under the provisions of the Income Tax Acts and to pay such Income Tax as the amounts of their incomes may render them liable for.