asked the Minister for Finance whether he is aware of the great hardship suffered in certain cases as a result of the deduction by employers of substantial amounts from their employees' pay-packets in respect of income-tax arrears, and, if so, if he will consider introducing a system whereby such deductions could be made over a longer period.
Ceisteanna—Questions. Oral Answers. - Income-Tax Arrears.
I presume that the Deputy has in mind the operation of Section 6 of the Finance Act, 1923, under which arrears of income-tax which an employee has failed to pay are deducted from his remuneration by his employer on directions from the Revenue Commissioners. Recovery of arrears by this method flows from a power conferred upon the Revenue Commissioners by the Oireachtas and I am not prepared to interfere with them in their exercise of this power. I am not aware of great hardship having been suffered in certain cases. In fact, the Revenue Commissioners have regard to the circumstances of the employee and his income level and the deductions required to be made are fixed in each instance on a basis that should not inflict hardship.