Vol. 399 No. 5
58 Mr. R. Bruton asked the Minister for Finance the present level of work related expenses allowed to certain categories of workers as part of their tax free allowance; if he will give an indication of when these allowances were last increased; and if he will consider increasing these allowances.
Income tax legislation specifies that PAYE workers are entitled to a deduction in respect of expenses wholly, exclusively and necessarily incurred in the performance of the duties of their employment. There are no fixed allowances. However, I am informed by the Revenue Commissioners that expenses allowances have been agreed administratively in relation to various categories of workers in accordance with the legislation and that it would not be possible in the time available to compile the information requested on a comprehensive basis. If the Deputy will specify the categories of worker he has in mind, the relevant information will as far as possible be supplied. The levels of such allowances are set by inspectors of taxes following consideration of relevant data presented by or on behalf of the groups concerned.
