asked the Minister for Finance why forestry employees at Shelton Abbey, Arklow, County Wicklow, do not come within the provisions of the PAYE system; and if he proposes taking steps to enable them to be included.
Ceisteanna—Questions. Oral Answers. - County Wicklow Forestry Employees.
Section 4 of the Finance (No. 2) Act, 1959, excluded from the scope of Pay-As-You-Earn emoluments from an office or employment from which tax was deductible under any of the Rules, other than Rule 7, of Schedule E. Forestry workers are remunerated by the Department of Lands and tax is deductible from their emoluments in accordance with the normal system of tax deductions in operation for those paid by Government Departments. I am aware that this year no deduction or inadequate deductions were made in the early part of the year from the remuneration of some forestry workers with the result that heavier deductions had to be made towards the end of the year. Discussions are, however, taking place between the Revenue Commissioners and the Department of Lands with a view to ensuring that, in future, tax deductions will be made at a more even rate over the whole year.