asked the Minister for Finance if in view of the inconvenience caused both to the dockers and the income tax officials by the operation of P.A.Y.E. in Cork, which, judging from the weekly adjustment of tax paid and repaid, is largely a waste of time on both sides, he will consider the exclusion of the dockers from the system of P.A.Y.E., or introduce some modification to facilitate both dockers and officials.
Ceisteanna—Questions. Oral Answers. - Operation of P.A.Y.E. among Cork Dockers.
5.
I cannot accept the implication in the Deputy's question.
Since February, 1961, a simplified system of P.A.Y.E. for dockers has been in operation in Cork under which income tax is not deducted in a case where the Inspector of Taxes is satisfied that, having regard to the tax-free allowances, no liability is likely to arise on a full year's earnings.
In the case of a docker who is taxable, a repayment of income tax may be obtained at the end of any week in which he does not obtain full employment.
I understand that the arrangement is working satisfactorily.