asked the Minister for Finance the amount of allowance given for protective clothing to workers under PAYE; the date on which this amount was fixed; and if it is proposed to consider increasing it.
Ceisteanna—Questions. Oral Answers. - Protective Clothing Allowance.
10.
There is no statutory amount of allowance given for protective clothing to workers under PAYE. Under existing law an employee can claim a tax deduction for any expenditure which he is obliged to incur "wholly, exclusively and necessarily in the performance of" the duties of his office or employment. While expenditure on normal clothing would not be allowable, a deduction can be claimed in respect of necessary expenditure in respect of protective clothing.
As a matter of administrative convenience, flat-rate allowances are given to various classes of employees with common working conditions, as representing a round-figure estimate of the deduction for expenses to which the employees concerned would be entitled under the Income Tax Acts. These flat rate allowances which, inter alia, cover expenditure in respect of protective clothing have been agreed with representatives of the employees—usually the trade unions concerned—and they vary according to the type of work carried out in the course of employment.
If it is thought that the flat-rate allowance in respect of a particular group of employees with common working conditions is not adequate, the question of increasing it will be considered by the Revenue Commissioners if the matter is taken up with them.
Is the Minister not aware that the usual flat rate allowable to an ordinary manual worker is about £8 and that that represents £2 2s per year? Further, is the Minister not aware that the statement that it has been agreed on with representatives of the employees is hardly correct because while representations were made on a number of occasions no discussion on this matter has taken place with the Revenue Commissioners or with the Minister for many years? Would the Minister not agree that this is so and make some effort to bring it up to a realistic figure?
With regards to the first part of the Deputy's supplementary he is not correct, because the allowances in the case of manual workers, which as I said, vary from occupation to occupation, range between £5 and £20 per annum. With regard to the second part of the supplementary, it is true that in some cases it is quite a number of years since the figure was fixed. However, in these cases, as I have indicated, if an approach is made to the Revenue Commissioners the matter will be considered again.
Does the Minister not agree that the figure fixed for farm workers, for example, stands at £8 since 1955, and would he not agree it is a very long time?
1956.
I am sorry. Perhaps 1956 would be more correct, but until then no allowance at all was given. Does the Minister suggest the trade unions should write to the Revenue Commissioners and see if this could be reviewed?
I think they should take it up and discuss it.
That is fair enough.
Would the Minister say what kinds of workers would get the £5 allowance and the £20 allowance?
I cannot say offhand.