asked the Minister for Finance if he will ensure that all outdoor employees of the Department of Lands and forestry workers have income tax deducted from their earnings under the PAYE method rather than by the present system which is based on earnings of the previous year.
Ceisteanna—Questions. Oral Answers. - Department of Lands Employees.
29.
On the introduction of the PAYE system in 1960, outdoor employees of the Department of Lands and forestry workers were, in common with State employees generally, excluded from the system as they already had tax deduction machinery available to them. This machinery provides for the making of provisional deductions as from the beginning of the tax year and is, generally speaking, working satisfactorily. These provisional deductions are adjusted later in the year when formal assessments are made.
Special legislation, which would have to be of general application to all State employees, would be required to extend PAYE to the emoluments of employees of the Department of Lands. There does not appear to be any evidence at present of a general desire on the part of State employees to be brought within the ambit of the PAYE system.