asked the Minister for Finance if he will consider exempting from income tax fees paid for education at universities, or other educational centres.
Ceisteanna—Questions. Oral Answers. - Education Fees: Income Tax Exemption.
4.
I regret that I cannot see my way to propose legislation on the lines suggested by the Deputy.
Is the Minister aware that professional men are allowed to claim for expenses in respect of journals and educational matters to keep up to date in their professions, and that if a man sends his son to the university, he can claim, but if a man tries by his own efforts, while working, to go to the university at night, he cannot claim? Is that not somewhat illogical?
It is not illogical. The first expense quoted by the Deputy arises from the well-known rule that any expenses arising necessarily out of the employment are exempt, that is, paying for journals and so on. In the second case, as the Deputy knows, there are exemptions for wives and children. That comes under the second category. Generally speaking, income tax is payable on income.
Is it not so that if the Minister or I send our sons to the university or a technical school, we are entitled to a rebate on our income tax in respect of the cost of maintaining the child so long as he is at such a school in the process of his education, but if people in more straitened circumstances have a son who is earning £8 a week in a clerical job and who goes to a technical school or to night classes at the university, he has to pay income tax on the £8, whereas if he stays at home and earns nothing, his parents are entitled to a rebate? Does the Minister not think that that case might be reasonably considered favourably, in view of the desirability of adding to the technical skills of the rising generation?
This is rather a big question. It was debated before and it would be much more satisfactory to debate it again than to deal with it by way of question and answer. In the case the Deputy quoted of a boy earning £8 a week, his parents cannot claim because there is a barrier beyond which the parents cannot benefit.
Would the Minister not give sympathetic consideration to the boy's claim that he should be exempt in respect of the fees which his parents would be paying if he were earning nothing? Where a fellow goes to work energetically to help the family income, is it not hard that he has to pay income tax in respect of his fee, whereas his parents would get an exemption if he were making no contribution to the family income?
This is all argument.
The Minister says that it arises directly out of a person's employment. If it arises directly out of a person's employment in that he must have advanced qualifications in that employment can he then claim?
That is not necessarily arising out of his employment.
All this is becoming an argument.
(South Tipperary): If someone from the Minister's Department attends the university at night, is it right that he should be asked to pay taxation for something that will not merely improve himself but be for the benefit of the community and of the Minister?
These are all arguments.
For the benefit of himself.