asked the Minister for Finance if, in view of the fact that officers of An Fórsa Cosanta Aitiúil give 11 months of the year of their time without remuneration, he will introduce proposals for legislation to ensure that the salary paid them during their month's annual training will be free of income-tax.
Ceisteanna — Questions. Oral Answers. - Income-Tax Concessions.
I do not propose to introduce legislation on the lines indicated by the Deputy.
Is the Minister aware that these volunteer officers give a considerable amount of their time and money in carrying out their duties for 11 months of the year and that the salaries paid for the one month on which they are engaged in annual training would not recompense them for the expenses they incurred during the other 11 months? Would the Minister not reconsider his decision and introduce proposals for legislation to deal with the matter?
I am fully appreciative of the good work that is done by the young men who are in An Fórsa Cosanta Aitiúil but if there is a system of making grants or payments to them it must be equal all around. As the Deputy can quite easily see, if we were to give something extra by way of remission of income-tax the result would be inequality of payment of salary.
It would encourage more to join.
I do not think they want all that sort of encouragement. They are doing very well as they are.
asked the Minister for Finance whether he is prepared to introduce proposals for legislation to grant any tax concessions to theatres and cinemas employing musicians.
Matters such as that referred to in the Deputy's question, which have repercussions on the revenue, fall to be considered in connection with the Budget.
I may point out, however, that theatres presenting entertainments consisting wholly of personal performances as distinct from film displays have been free from entertainments duty since 1931, whether or not musicians are employed.