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Dáil Éireann debate -
Thursday, 9 Feb 1967

Vol. 226 No. 7

Ceisteanna—Questions. Oral Answers. - Income Tax Relief for Public Holiday Work.

112.

asked the Minister for Finance if he will arrange that workers such as those in public services and hospitals, the nature of whose work compels them to work on public holidays, will receive a special relief in respect of income tax assessment in the matter of wages payments they receive for working such public holidays because of the humanitarian or public service nature of their work.

The answer is in the negative. Income tax law can have regard only to the amount of income obtained and not to the nature or difficulty of the work from which it arises.

Is the Minister aware of the difficulty many institutions have in getting people to do this type of work? Often you have a married man and a single man doing the same job and one gets considerably less than the other.

That is true.

Something should be done to straighten it out.

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