asked the Minister for Finance if he will make provision for special tax allowances for miners engaged on a bonus incentive employment basis.
36.
Ceisteanna—Questions. Oral Answers. - Tax Allowances.
35.
asked the Minister for Finance if he will make provision for special tax allowances for miners to take account of the special hazards and health risks involved in their work.
I propose, with the permission of the Ceann Comhairle, to take Questions Nos. 35 and 36 together.
The introduction of legislation which would single out particular categories of taxpayers for exceptional treatment under the income tax code on the grounds of the dangerous and unpleasant nature of their work would obviously lead to a plethora of claims from a multitude of groups and on that account cannot be entertained.
In view of the fact that the nature of the work involves bonuses for the hazards involved in the work and because expectation of continuity of salary is very much less than it is in the case of people earning a similar salary in other activities, would the Taoiseach not think there is a reasonable case in equity and also from the point of view of productivity to have a look at some allowances?
As the Deputy is probably aware, the only tax relief available by reference to the nature of the employment is the deduction allowable in respect of expenses which are "wholly, exclusively and necessarily incurred in the performance of the duties of the employment". That is applied under a schedule in an earlier Income Tax Act. I understand it is the practice of the Revenue Commissioners to agree with the representatives of the various categories of workers the adoption of flat rate expenses for certain employments and, in arriving at those flat rates, they take into account the conditions prevailing in the particular employments. The present allowance agreed in the case of miners varies from £150 a year in the case of colliers to £45 a year in the case of shunters and labourers.
The Taoiseach will accept that miners acknowledge that they must pay a proper share of tax but, in view of the development of the mining industry, the Taoiseach should consider the fact that the flat rate allowances do not take account of the special hazards involved and the limited working expectation by comparison with people in other occupations earning similar stipends. Because of the hazards and the inevitably dirty nature of the work, ill-health is a factor which should encourage the Government to consider increasing the allowances to ensure a better rate of productivity which is, at the moment, a matter of concern in the mines.
There is, as I have said, a special allowance of £150 a year in the case of colliers and £45 a year in the case of shunters and labourers. These have been agreed between the representatives of the workers and the Revenue Commissioners and, so far as I am aware, there have been no recent representations to have those allowances revised.
If such representations are made on behalf of a representative group of miners, now that our mining industry is developing considerably, would the Taoiseach agree to full and effective consideration being given to an increase in the flat rate allowance in the interests both of the miners and of the economy?
The Revenue Commissioners will certainly consider any representations that are made to them.
Will the Taoiseach so recommend to the Revenue Commissioners?
They are independent in the discharge of their duties.
They operate the law as introduced by the Government.
Let us have another question.