asked the Minister for Finance if he will state whether the retrospective payments by secondary teachers to gratuity and pensions funds will be allowable as deductions from salary for income-tax purposes in the year in which such arrears, or instalments thereof, are paid.
Ceisteanna—Questions. Oral Answers. - Secondary Teachers' Income-Tax.
Presumably what the Deputy has in mind are retrospective payments under the Secondary Teachers' Superannuation (Amendment) Scheme, 1951. These payments will be allowable for income-tax purposes as deductions for the years in respect of which they are paid.