Michael D'Arcy
Question:62 Mr. D'Arcy asked the Minister for Finance if he will give the difference between foreign service and foreign employment as contained in the Finance Act, 1967.
Written Answers. - Foreign Service Employment Definition.
I have been advised by the Revenue Commissioners that foreign service for the purposes of Schedule 3 to the Income Tax Act, 1967, is defined in paragraph 13 of that schedule as follows:
"In this Schedule `foreign service', in relation to an office or employment, means service such that—
(a) tax was not chargeable in respect of the emoluments of the office or employment, or
(b) the office or employment being an office or employment within Schedule E, tax under that Schedule was not chargeable in respect of the whole of the emoluments thereof, or
(c) the office or employment being regarded as a possession in a place out of the State within the meaning of Case III of Schedule D, tax in respect of the income arising therefrom did not fall to be computed in accordance with section 76 (1)."
Foreign employment is not defined in the Taxes Acts.
If the Deputy has a specific case in mind, perhaps he would furnish the relevant details when the matter will be further considered.