asked the Minister for Finance whether under the PAYE system taxpayers are dealt with by the Revenue Commissioners' offices situated in the area where the employing firm is located rather than in the area of residence of the taxpayer; and, if so, whether steps will be taken to alter this arrangement so that the taxpayers are dealt with by the Revenue Commissioners' office in the area in which they reside.
Ceisteanna — Questions. Oral Answers. - PAYE.
57.
The answer to the first part of the question is in the affirmative.
As regards the second part of the question, the efficient operation of the PAYE system depends to a considerable extent on the employer being in a position to obtain readily from his local tax office guidance and instructions in any particular case. If an employer had to deal with different tax offices, the smooth running of the scheme would be endangered.
There is no evidence to suggest that there is any great demand by employees for a change in the present system. Advice and assistance can always be obtained by a taxpayer from his local tax office even though his affairs are dealt with elsewhere. It is not proposed, therefore, to alter the present system.
I am sorry Deputy FitzGerald is not here or, perhaps, I could have got the information from him. Would the Minister be able to say how the system suggested by Deputy FitzGerald could be expected to work?
Perhaps I am kinder than the Deputy. I mean kinder than Deputy Tully, of course.