asked the Minister for Finance whether he has received representations on behalf of the Collectors of Income Tax with special reference to the impact on their conditions of employment which will result from the introduction of P.A.Y.E.; and whether he will consider granting these officers establishment or other suitable conditions which will provide them with some security of tenure and superannuation rights.
Ceisteanna—Questions. Oral Answers. - Collectors of Income Tax: Employment Conditions.
6.
I have received representations on behalf of the Collectors of Income Tax with regard to their position under P.A.Y.E. These are receiving sympathetic consideration.
In reply to a Parliamentary Question on this subject on the 9th March last I said that it was not expected that any Collector of Taxes would become redundant because of P.A.Y.E. As long, therefore, as their services continue to be satisfactory to the Revenue Commissioners, the present collectors have reasonable security of tenure. I am not prepared to do anything further in this direction.
Am I to understand that it is the Minister's intention sympathetically to consider the specific consequences of a large number of Schedule E assessments being withdrawn from collectors of income tax, with a consequent substantial reduction in the annual remuneration offered to them, which is in some measure related to the prospective numbers of assessments for which they are responsible?
There are difficulties which are being considered. Of course, as the Deputy has pointed out, the collector's remuneration depended to a great extent on the number of people he dealt with and the amount of tax he collected. A great number of these people will be removed from his direct attention. There will, however, be questions arising under P.A.Y.E. and the services of collectors will be useful in that connection. There will have to be a reappraisal of the whole position.
It is reasonable to assume there are no serious grounds for apprehending that their customary income will be materially reduced?
I could not say that definitely. As the Deputy has indicated, he knows that the income of the collector depended on the amount of collection he did. There will have to be a rearrangement of the assessment of income in future. That is being dealt with at the moment.
When the Minister speaks of the work that will arise under P.A.Y.E., is he referring to inspecting the cards?
No. It is not so much that as dealing with individual cases. Some question may arise with regard to the individual paying income tax and the collector will be asked to deal with that.
Some question other than the collection of the actual money?
Other than the collection of the money.
Am I correct in thinking, therefore, that the Minister is, so to speak, making these people act as officers of the Revenue Commissioners for other than the collection of tax?
That is so.
Would not the proper method then be to deal with them on an establishment basis?
The Deputy knows that the establishment of such a group is a very difficult matter.
Will the Minister consider granting these officers establishment?
That is a very big question. As Deputies are aware, establishment is granted only to people who come in by competitive examination. That is the general rule.