asked the Minister for Finance whether it has been decided that it is legal to compel skippers or owners of fishing boats to apply P.A.Y.E. to crews who are share fishermen, co-partners or co-adventurers on such boats.
Ceisteanna—Questions. Oral Answers. - Application of P.A.Y.E. to Fishing Boats.
55.
A skipper or owner of a share fishing boat is an employer under the definition contained in Section 3 of the Finance (No. 2) Act, 1959, and is required to deduct tax under P.A.Y.E. when paying his crew.
In view of the fact that the raw materials from which this income is derived are mainly procured outside the territorial waters of the State and that the processed article is for export, would the Minister consider exempting from income tax entirely the classes referred to by the Deputy in his question?
A lot of raw materials come from outside the State for other industries also and I am not aware that all the catch is for export.
Ninety-five per cent. of it is.
That is the trouble.
On the catch that is for export would the Minister consider allowing exemption?
Not at present at any rate.
We are giving these incentives to foreigners—why not to our own people?