asked the Minister for Finance if he will give special consideration as regards income-tax demands to the miners employed at Castlecomer and Wolfhill coal mines, in view of the fact that some of them with dependents in poor circumstances cannot meet the demands, and if he will discuss the matter with the Deputies for Carlow-Kilkenny and Laoighis-Offaly, with a view to a measure of relief being granted in the many cases of hardship.
Ceisteanna—Questions. Oral Answers. - Miners' Income-Tax.
The various allowances and reliefs which may be granted in arriving at income-tax liability are regulated by statute. Where claims are made for allowances in respect of dependent relatives or under any other head, these are duly considered and the statutory deductions allowed where the prescribed conditions are fulfilled. Following representations made by their unions, a scale of allowances to cover expenses actually incurred in the performance of their duties is in operation in the case of these miners. In any case in which insistence on immediate payment of the tax may involve temporary hardship, the proper course for the person concerned is to communicate the facts to the Revenue Commissioners.