asked the Minister for Finance when a tax assessment will be issued to a substitute teacher (details supplied) in County Wexford.
Written Answers. - Tax Assessment.
110.
I have been advised by the Revenue Commissioners that by special arrangement with the Department of Education the salaries of substitute national school teachers are paid in full without deduction of tax and their liabilities are dealt with by way of end-of-year review. Direct assessments are made where necessary to collect any tax due. The inspector of taxes has not yet received from the Department of Education details of the taxpayer's salary for 1984-85. The inspector will now communicate directly with that Department in the matter and on receipt of all the necessary information the taxpayer's tax affairs will be brought up to date.