asked the Minister for Finance if the salaries of all teaching personnel who are members of either the clergy or religious orders are taxed on the same basis as other teachers; if they can opt for a covenant arrangement which allows them to reduce their level of taxation; and if he will outline details of any such arrangement.
Written Answers. - Assessment of Tax.
688.
Teachers who are members of the clergy or religious orders are subject to income tax within the PAYE system in the same manner as lay teachers. Section 439(2) of the Income Tax Act, 1967, provides that payments of income to any university, college or school in the State for the purpose of assisting such university, college or school to teach the natural sciences are recognised as dispositions of income where the period involved is three years or longer. This facility is available to all taxpayers.