asked the Minister for Finance if he will consider granting an allowance for qualified brothers or sisters to members of a family who are working and paying tax but whose parents, although employed, are in receipt of such a small wage that they are unable to maintain the family in reasonable comfort.
Ceisteanna—Questions. Oral Answers. - Tax Allowances.
36.
I do not propose to introduce legislation to provide an allowance in the circumstances to which the Deputy refers.
Would the Minister not agree there is grave hardship imposed on a great many people in cases in which the older members of a family are working and the family is a big one? The father may be in receipt of a low wage and cannot keep the family in even frugal comfort. Would the Minister not consider that some concession might be made by way of income tax allowance to those members of the family who are working?
I take it that what the Deputy wants is that where the parent's income is such that he is not paying full income tax or, perhaps, no income tax at all, his right to claim in respect of dependent children should be transferred to other members of the family?
That is correct.
I could not concede that. It would be wide open to abuse.
The Minister does concede that there is, in fact, hardship imposed because of this situation? I could quote a case of a State employee earning £12 a week with a family of 11 children; one child who is working is paying income tax and the rest of the family are starving.
I can see that if some effective method could be found to deal with this situation it would be an improvement.
Would the Minister look at it?
I have looked at it.
May I ask the Minister if there are not cases in which lads of 17 and 18 years are earning £17 and £18 a week while the father is earning £10 a week? Is it beyond the Minister's ability to allow them to do the kind of thing wealthy people can do in order, legally and illegally, to evade income tax liability, through property and other devices while the ordinary chap of 17 pays enormous sums in income tax and, because of that, is unable to help the family? Why should these lads not be allowed to assign in the way other people can assign?
That is not the position.
May I draw the Minister's attention to the fact that——
The Deputy may put a question.
I am putting a question. Does the Minister know that total family earnings are assessed for the purpose of rent? It is family income that is taken into consideration and not the individual income. There should be some way of compensating for income tax. When it suits to assess in one way it is done in that way but, when it does not suit, it is done in another way.
Does the Deputy think all those concerned—that is, all the members of the family—would be willing to have it dealt with in that way? Would all the members be willing to pool their incomes in all circumstances for income tax purposes?
They might not.
They would not.
They have to do it where rent is concerned.