Vol. 411 No. 1
190 Mr. Noonan (Limerick East) asked the Minister for Finance if his attention has been drawn to claims by certain PAYE workers, who are paid on a weekly basis, that an anomaly occurs when there are 53 pay days in a particular tax year, and that this results in extra tax being deducted; if an actual anomaly exists; if so, the steps he intends taking to rectify the matter; and if he will make a statement on the matter.
I am informed by the Revenue Commissioners that no anomaly arises from the operation of the tax system in the circumstances raised by the Deputy. Regulations which applied from the introduction of PAYE make special provision to overcome any anomaly that might exist by permitting an employer to apply an additional tax-free allowance when calculating tax on the 53rd payment. Special procedures operate on a review of a taxpayer's liability for such a year to ensure that the benefit of the additional tax allowance is maintained.
