asked the Minister for Finance the information he has with regard to salary and wage earners, whose tax free allowances are in excess of their actual salary; the number of such workers in the country; the total represented by this excess tax free allowance not taken up; and the proposals he has to abolish this anomaly.
Written Answers. - Tax Free Allowances.
205.
The statistical information sought by the Deputy is not available but the data to hand indicates that for taxpayers whose main source of income arose under Schedule E (employees and pensioners) in 1975-76, almost 15 per cent of those in respect of whom returns were received were not liable for tax. This means that about 100,000 employees and pensioners who furnished returns of income were entitled to tax allowances which equalled or exceeded their incomes. It is not clear in what sense such a tax position is regarded by the Deputy as anomalous.