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Dáil Éireann debate -
Wednesday, 2 May 1962

Vol. 195 No. 1

Ceisteanna—Questions. Oral Answers. - Schedule E Tax Rules.

28.

asked the Minister for Finance if the Income Tax Commission is examining the tax rules applied to wage and salary earners taxed under Schedule E; and, if not, if he will ask them to do so, having regard to the inequitable impact of PAYE on such persons as compared with other sections of the community.

It is assumed that the Deputy has in mind Rule 9 of the Schedule E rules, that is the rule relating to expenses. This is one of the matters which are dealt with in the seventh, and final, report of the Commission on Income Taxation which has now been presented to me. The report will be published as soon as it is printed.

As I indicated in my Financial Statement on 10th April:-

"The Government's comments on the recommendations in the fifth, sixth and seventh reports will be set forth in a White Paper which it is hoped to issue before the 1963 Budget."

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