Dáil Éireann debate -
Wednesday, 27 Sep 1995

Vol. 456 No. 1

Written Answers. - Seasonal Workers.

Michael Ahern

Question:

105 Mr. M. Ahern asked the Minister for Finance if the Government has decided to make changes to the taxation provisions relating to seasonal workers; if so, when the changes will come into effect and the categories of workers to which they will apply; and if he will make a statement on the matter. [13573/95]

Minister for Finance (Mr. Quinn)

It is presumed that the Deputy is referring in particular to the taxation of seasonal workers in receipt of unemployment benefit.

The Government's Programme for Renewal states that the method of taxing unemployment benefit would be restructured in order to improve the position of those most adversely affected. This commitment is being met, in the first instance, by the income tax and PRSI improvements implemented this year aimed at reducing the tax and PRSI burden on the low paid generally. In addition, a number of targeted measures were introduced in the 1995 Finance Act. Child dependent additions payable with Unemployment benefit are now exempt from income tax as is the first £10 per week of unemployment benefit. These changes came into effect on 6 April 1995.