asked the Minister for Finance if he will substantially increase the maximum amount of £10 expenses allowable to a shop assistant under PAYE.
Ceisteanna—Questions. Oral Answers. - Shop Assistant Expense Deduction.
42.
The £10 deduction for expenses granted to shop assistants for tax purposes is a flat rate allowance which is given without production of documentary evidence. Where exceptionally a shop assistant shows that the expenses actually and necessarily incurred in the performance of duties exceed £10 a greater amount is allowed as a deduction.
If it is considered that circumstances would warrant a change in the flat rate allowance, any representations should be made to the Revenue Commissioners who are the authority in such matters.
I cannot agree with what the Minister has said because on several occasions I have submitted cases——
A question, please, Deputy.
Is the Minister aware that many representations have been made to the Revenue Commissioners in this regard, and is he aware that the flat rate of £10 is all that is allowed and many of these shop assistants have to supply their own uniforms at a cost of £20 or £30 a year?
The last increase was granted in 1972-73 and my information is that the Revenue Commissioners have not received any representations from trade unions in the matter since then.
Does the Minister consider £10 adequate?
It is a matter for the Revenue Commissioners to determine.
It is a matter for the Minister as Minister for Finance.
No. It is a matter for the Revenue Commissioners to determine what is the proper amount.
Will the Minister consider changing it?
It is a matter for the Revenue Commissioners, and I shall convey the Deputy's representations to the Revenue Commissioners. I am quite happy to do the Deputy's work for him.