asked the Minister for Finance if he will arrange that the civilian staff employed at the Curragh Camp will be notified in detail of their income-tax assessments and of the allowances granted to them before income-tax is deducted from their wages, so that they may have an opportunity of checking whether they have been given credit for the allowances to which they are entitled.
Ceisteanna—Questions. Oral Answers. - Curragh Camp Civilian Staff: Income-Tax Assessments.
Arrangements are already in operation whereby persons from whose official remuneration income-tax is deducted are supplied on request with a statement of the basis on which the tax is deducted. These arrangements are working satisfactorily and no extension is contemplated.
My information is that the employees concerned are notified that their income-tax for a particular year is X sum and that it is proposed to deduct that from them in Y weekly instalments. They do not know whether they have in fact received the allowances to which they are statutorily entitled. The purpose of my question is to ascertain from the Minister whether he would give these people either an assessment form or a copy of an assessment form showing the income on which the tax is assessed and the allowances which have been made to them in respect of the income-tax assessment. That is what the ordinary taxpayer gets from the income-tax authorities. The fact that these people are in public employment in the Curragh Camp should not deprive them of that right.
If any individual applies for particulars, he will get the full particulars giving the basis on which the tax is claimed.
Would the Minister say why these persons do not get an assessment form saying: "Your income-tax for the year is so-and-so, and the following allowances are being made to you?" The Minister gets that form himself. I and every other taxpayer get it. Why is it dispensed with in this case? Surely it should be a simple matter to give that information to the persons concerned? Presumably they can get if if they now ask for it. Why do they not get it the same as any other income-tax payer?
The reason is that there are 31,000 people drawing public funds being assessed for income-tax. They are all free to ask for particulars if they wish, but actually only 3,500 ask for particulars. There is a very big saving in time by doing it this way. At the same time, every person has a right to ask for the information.
Why in these particular cases do the persons not receive a notice of assessment saying: "Your income-tax is so-and-so and the following allowances have been made to you. The net tax is so-and-so and it is proposed to deduct that in such-and-such a way"? Surely that is an elementary right where a person is asked to pay income-tax? Would the Minister mind looking into the matter? It should not be very difficult to do.
The present practice has lasted since 1853.
It is about time it was changed.
Is that the best justification for it?
Yes, of course.
So the Minister is as advanced as his delightful old friend, Queen Victoria.