Vol. 401 No. 6
103 Mr. R. Bruton asked the Minister for Finance the level of tax free allowance awarded in respect of expenses for the different categories of building worker; and when these were last adjusted to take account of changing costs.
Income tax legislation specifies that PAYE workers are entitled to a reduction 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 expense allowances have been agreed administratively in relation to various categories of workers in accordance with the legislation. The levels of such allowances are set by inspectors of taxes following consideration of relevant data presented by or on behalf of the group concerned. The onus of applying to have expense allowances reviewed rests with the taxpayers themselves and/or their representatives. The various levels of expenses for certain categories of building workers together with details as to when they were last adjusted are set out in the following schedule.
SCHEDULE.
|
Category |
Allowance |
Year in which last adjusted |
|
£ |
||
|
Bricklayer, fitter mechanic, plasterer |
80 |
1985-86 |
|
Electrician |
120 |
1990-91 |
|
Mason, roofer, slater, tiler |
50 |
1985-86 |
|
Driver, scaffolder, sheeter, steel erector |
40 |
1985-86 |
|
Professionals: engineers, surveyors, etc. |
25 |
1985-86 |
|
General operatives: labourers |
50 |
1985-86 |
|
Carpenters, joiners |
105 |
1987-88 |
|
Painters |
60 |
1987-88 |
|
Plumber |
100 |
1988-89 |
