I move: "That the Dáil agree with the Committee in Resolution No. 3." The necessity for this Resolution is that the assessments on State employees for income tax purposes are computed normally on the basis of their income for the preceding year. In the normal course, therefore, civil servants and other State employees who suffered cuts in their salaries under the Public Services (Temporary Economics) Act, 1933 would have been assessed for income tax for the year 1933-34 on the basis of their full salaries for the year 1932-33. To obviate the hardships which this would involve, Section 3 of the Finance Act of last year was passed. It is necessary now to interpolate a converse provision in this year's Finance Act, as otherwise the result would be that the cuts of last year would be taken into account in computing income tax assessments for two years.
In Committee on Finance. - Financial Resolution No. 3—Income Tax.
In that case, if an official were entitled to an increment of, say, £10, is it on the present year's basis or on last year's basis that he would be assessed in respect of that?
He would be assessed on last year's basis in the ordinary course.
Just as if the Bill were not passed?
Just as if there had been no cuts last year.
I see.
Question put and agreed to.