asked the Minister for Finance whether building workers pay tax on their work-related allowances (e.g. lunch allowance); and whether he intends to take steps to stop this practice.
Written Answers. - Tax Payments.
409.
I have been advised by the Revenue Commissioners that work-related allowances payable to building workers constitute emoluments for tax purposes and no change in this position is contemplated.
Where, however, payments are made to workers by way of re-imburshing them for expenditure actually incurred during the course of their employment, these are not treated as income chargeable to tax.