asked the Minister for Finance if he will take steps to end the system of charging PAYE tax on the cost of social welfare stamps included in the gross earnings of employees.
Ceisteanna—Questions. Oral Answers. - PAYE Tax on Social Welfare Stamps.
12.
Under existing law, the proportion of a contribution paid by an employed contributor or by a voluntary contributor under the Social Welfare Acts which is attributable to widow's pension, orphan's allowance and old age pension is, as the Deputy is no doubt aware, allowable as a deduction for income tax purposes. I do not consider that it would be appropriate to introduce legislation to provide relief for that part of a social welfare contribution which relates to non-taxable benefits.