Vol. 399 No. 11
43 Mr. McCartan asked the Minister for Finance if employees of the probationary service who, for tax purposes, are regarded as self-employed but whose PRSI contribution is deducted at source, can opt to have their tax deducted on a PAYE basis; and if he will make a statement on the matter.
I take it that the Deputy is referring to supervisors engaged on projects for a maximum of 14 hours per week under the community service order scheme. I am informed by the Revenue Commissioners that the present tax arrangements applying to such supervisors have been agreed by the commissioners at the request of the Department of Justice. The commissioners are not aware of any significant concern about the present procedures among the supervisors affected. Unless they have income from other sources they are for the most part unlikely to incur a tax liability during the income tax year. If the Deputy has a particular case in mind, I will have the matter looked into on receipt of the necessary details.
