asked the Minister for Defence if it is intended to deduct income tax from FCA personnel undergoing 14-day annual training.
Written Answers. - Income Tax Deductions.
86.
All emoluments paid from Central Government funds, including emoluments paids to FCA personnel, as from 6th April, 1976, will be subject to the PAYE system of income tax deduction. FCA personnel, whose emoluments from all sources during the income tax year do not exceed the appropriate tax free allowance, will not, of course, be liable for income tax deductions.
The method of collecting tax under the PAYE system from members of the FCA is at present under consideration by the Revenue Commissioners in consultation with my Department. It is hoped to have a decision conveyed in the near future.