asked the Minister for Finance if he will amend the Schedule E tax rules, as recommended at paragraph 253 of the Seventh Report of the Income Tax Commission, so as to grant income tax relief to wage earners and salary earners in respect of reasonable expenses incurred by them.
Ceisteanna—Questions. Oral Answers. - Income Tax Expenses Allowances.
4.
I do not propose to introduce legislation on the lines suggested. I would refer the Deputy to paragraph 52 of the Second White Paper on Direct Taxation where, in this connection, the Government have stated that it is not certain that the new terms proposed by the Commission would reduce anomalies to an extent sufficient to warrant the considerable cost likely to be involved.