asked the Minister for Finance if he is aware that the allowance for expenses for a labourer is £15; the expenses covered; and if the Revenue Commissioners will increase the allowance to £50.
Ceisteanna—Questions. Oral Answers. - Income Tax Allowances.
1.
I have been informed by the Revenue Commissioners that the deductions for expenses granted to labourers for income tax purposes are normally flat rate allowances which are given without production of documentary evidence. The allowances vary according to the type of work and range from £10 to £20. They are intended, generally, to cover the cost of protective clothing, footwear and the provision of tools.
If, however, a labourer can show that the expenses actually incurred in the performance of his duties exceed the flat rate allowance, a greater amount is allowed as a deduction.
Where it is considered that circumstances would warrant allowances more than the flat rate allowances, any representations should be made to the Revenue Commissioners who are the authority in such matters.
Is it proposed to increase the amount allowed as a flat rate without documentation?
That is a matter for the Revenue Commissioners.
I think the Parliamentary Secretary is referring to representations to the Revenue Commissioners in regard to the present position for an allowance over and above the flat rate, but the question I am asking the Parliamentary Secretary is whether it is proposed to increase the level of the flat rate allowance, which is, I suggest, a matter for the Minister rather than the Revenue Commissioners?
It is not for me to anticipate what will be in the budget.
At what stage is it a question of anticipating the budget? Is it December? October? July? When?
Sin ceist eile.