Vol. 435 No. 5
57 Mr. Broughan asked the Minister for Finance the reason workers in a family firm who are members of that family are not entitled to a PRSI/tax allowance in view of the fact that full tax and PRSI are paid; and if he will make a statement on the matter.
Under section 6 of the Finance Act 1982 the special income tax allowance in respect of PRSI is granted to persons paying the full 5.5 per cent employee PRSI rate. The PRSI status of workers in a family firm who are members of that family is decided by SCOPE section of the Department of Social Welfare on a case by case basis.
