asked the Minister for Finance if he is aware that in numerous instances, deductions for income tax have been made from the salaries of National Teachers, without any indication being given as to the period on account of which such deductions have been made, and whether, in order to enable persons concerned to know whether such deductions have been properly made, he will make arrangements whereby the particular period on account of which a deduction is being made will always be indicated.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - TEACHERS' INCOME TAX.
The deductions of tax at present being made from the salaries of National Teachers are all in respect of arrears. Full particulars of the assessments in arrear and numerous demand notes for payment in the ordinary course were served on every teacher affected before the method of collecting the tax by deduction was resorted to. In many cases arrears for more than one year are involved. The deductions are being made by instalments against the aggregate tax outstanding in each case. It would be practically impossible to earmark any particular instalment against any special item, and I see no ground for attempting to do so. The teachers have had full particulars of the assessments made, and it is a simple matter for each individual to compare the total duty he owes with the deductions being made from him. Arrangements have been made that when the arrears have been disposed of and tax for the current year 1924-5 comes to be deducted, the pay orders will indicate the year to which such deductions relate.