asked the Minister for Finance if he is aware that the Revenue Commissioners have rejected a claim by secondary teachers for a rebate of income tax in respect of expenses incurred in attending courses of instruction designed to qualify them to teach efficiently the new syllabuses in science and mathematics; and if he will take steps to ensure that such expenses will be regarded as being necessarily incurred in the performance of their duties as teachers and will consequently qualify for rebate of income tax.
Ceisteanna—Questions. Oral Answers. - Teachers' Income Tax Rebates.
17.
The answer to the first part of the question is in the affirmative. As regards the second part, I would point out that the Income Tax Acts provide for deductions in respect of expenses incurred "wholly, exclusively and necessarily in the performance of the duties" of an office or employment. If any teacher is dissatisfied with the ruling of the Revenue Commissioners in the matter, it is open to him to have recourse to the ordinary appeal procedure to have his claim for allowance of these expenses determined.
Did I understand the Minister to say that the Revenue Commissioners have discretion in the matter?
They have no discretion. They must administer the law.
Would the Minister bear this matter in mind when he comes to frame the next Budget?
If he comes to frame it.
If I do not, the matter does not arise.
Will the Minister consider the matter?
I shall consider it with many other matters.
That is a nice civil answer.