asked the Minister for Finance whether, in view of the hardship caused to workers by the fact that the three weeks' pay which they receive previous to their annual holidays is taxed as if it was one week's pay, and that they cannot recover this excess tax for some considerable time, he will consider changing the system of collecting this tax so that the three weeks' pay may be recognised as three separate payments for purposes of income tax.
Ceisteanna—Questions. Oral Answers. - Tax Deductions from Holiday Pay.
5.
The employer is in the normal case authorised, when paying holiday pay, to grant the tax-free allowances appropriate to the holiday period. This procedure is dealt with in paragraph 64 of the Employer's Guide, a copy of which has been sent to all employers registered for Pay As You Earn.
I did not hear the last sentence.
I said: "This procedure is dealt with in paragraph 64 of the Employers Guide, a copy of which has been sent to all employers registered for Pay As You Earn."
Does it allow an employer to do as is suggested in my question?
Yes. The employer takes the three weeks separately.