asked the Minister for Finance if he will increase the clothing tax-free allowance for the female catering staff in the various hospitals from £20 to £175 which nursing staff receive.
Written Answers. - Clothing Tax-Free Allowance.
728.
I have been advised by the Revenue Commissioners that the relief due to an employee for expenses wholly, exclusively and necessarily incurred in the course of an employment is dependant on the actual expenditure incurred. However, in certain instances, inspectors of taxes have agreed with representatives of trades and other groups a general expenses figure where there are common features in the duties being performed. These allowances are based on details of expenses submitted to inspectors and are subject to periodic review.
In the case of the female catering staff, who are included in the category of non-nursing hospital staff, an annual expenses allowance of £20 for tax purposes was agreed with trade union representatives for years 1978-79 onwards. An application to increase this figure was received by the inspector of taxes early in 1981 but no agreement has been reached to date between the trade union representatives and the inspector of taxes.