asked the Minister for Finance if he will consider making arrangements whereby all Irish sailors on Irish ships will be exempt from income-tax on their bonus.
Ceisteanna—Questions. Oral Answers. - Irish Sailors' Bonus.
I assume that the "bonus" to which the Deputy refers is the extra payment made to seamen on account of war risks.
There is no provision in the law enabling any distinction to be drawn for income-tax purposes between this bonus and the ordinary earnings of seamen, both of which arise by virtue of their employment. I have already considered the matter fully and I am not prepared to introduce amending legislation whereby war risk payments to seamen would be relieved from income-tax.
This bonus is paid to Irish seamen on Irish ships who are bringing the necessaries of life to this country. The sailors have no objection to paying income-tax on their salaries but the bonus referred to is really danger money and Irish sailors on these ships have a great grievance in having to pay income-tax on that bonus. I would ask the Minister to reconsider the question.
I am afraid I cannot give in on that matter.