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Dáil Éireann debate -
Tuesday, 28 Jun 1960

Vol. 183 No. 4

Ceisteanna—Questions. Oral Answers. - Income Tax Assessments: Social Insurance Fund Contributions.

4.

asked the Minister for Finance if for the purpose of assessing income tax he will make arrangements to have an allowance granted to workers and employers in respect of their contributions to the Social Insurance Fund.

The treatment for Income Tax purposes of contributions and benefits will be considered generally in the light of the extension of the Social Insurance Scheme proposed by the Social Welfare (Amendment) Bill, 1960. The Deputy will appreciate that if relief were to be granted in respect of the full amount of the contributions payable under the Social Welfare Acts the question of enacting legislation to bring all benefits payable under those Acts into charge to Income Tax would arise.

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