asked the Minister for Finance if he is aware of the dissatisfaction among nurses employed in both general and mental hospitals with the assessment by the Revenue Commissioners of the non-cash portion of their emolument for income-tax purposes; and, if so, if he will take steps, ifnecessary by the introduction of proposals for legislation, to remove this source of discontent.
Ceisteanna—Questions. Oral Answers. - Nurses' Income-Tax.
The question appears to be based on an incorrect assumption. The nurses whom the Deputy appears to have in mind are remunerated by way of salary only and it is, therefore, incorrect to imply that there is in addition a "non-cash portion of their emoluments" which is being assessed to income-tax. The assessment is made on the full amount of the salary.
Where the hospital authority provides the nurse with board, lodging, etc., it deducts from the nurse's salary the charge which is made to cover these. The amounts so deducted are of precisely the same character as expenditure incurred by other tax-payers for similar purposes and, accordingly, an amendment of the law as suggested by the Deputy would be altogether impracticable, as it would involve affording tax relief generally by reference to the specific amounts of an individual's outlay on living expenses.