asked the Minister for Finance if he will consider the introduction of a pay-as-you-earn system of income-tax collection for wage and salary earners.
Ceisteann—Questions. Oral Answers. - Income-Tax Collection.
My present view is that the introduction in this country of a pay-as-you-earn system of income-tax collection for wage and salary earners would not be warranted.
Certain categories of employees are, of course, already subject to statutory deduction of income-tax from current wages and salaries. In addition, voluntary schemes for deduction of tax from wages and salaries have been arranged in many cases between employers and employees with the agreement of the revenue. Such voluntary deduction schemes possess advantages over a State-sponsored system as they are more freely adaptable to the circumstances of the employees and the business concerned. Where arrangements of this kind do not already exist, employers would, I imagine, be willing to consider establishing them if a majority of their workers so desire. The Deputy may take it that, in that event, the Revenue Commissioners would be glad to render all co-operation possible.