asked the Minister for Finance if it is intended to continue the present wear and tear allowance of 20 per cent. for the purposes of income-tax on motor cars at present laid up by business firms, and if it is intended to continue the present allowance on plant and machinery now rendered idle from various causes.
Ceisteanna—Questions. Oral Answers. - Wear and Tear Allowance.
The allowance for wear and tear is a matter for consideration by the revenue authorities by reference to the facts of each individual case subject to the statutory right of appeal. I am informed that the question which the Deputy has in mind has not so far been raised with the Revenue Commissioners. If a concrete case is brought to their notice the matter will receive their careful consideration.