asked the Minister for Finance the amount of the social insurance contribution now paid which will be allowed as a deduction for income tax under Section 10 of the Finance Act, 1961.
Ceisteanna—Questions. Oral Answers. - Social Insurance Contributions: Income Tax Deductions.
5.
The information requested by the Deputy is set out in the form of a statement which, with the permission of the Ceann Comhairle, I propose to have circulated with the Official Report.
Following is the statement:
|
Class of contributor under Social Welfare Acts |
Total weekly rate of contribution by employee or voluntary contributor |
Amount of contribution deductible for Income Tax purposes under Section 10, Finance Act, 1961. |
||
|
s. |
d. |
s. |
d. |
|
|
EMPLOYED CONTRIBUTORS |
||||
|
Male, Ordinary |
5 |
3 |
2 |
8½ |
|
,, Agricultural |
3 |
0 |
1 |
6 |
|
,, Permanent and pensionable Civil Servants, Teachers, Officers of Local and Public Authorities, Commissioned Officers of the Permanent Defence Forces, etc., who are compulsorily insured for Widows' and Orphans' pensions only. |
1 |
5 |
1 |
5 |
|
,, Sharefishermen and Outworkers (other than certain Weavers) |
2 |
4 |
1 |
4 |
|
Female,Ordinary |
4 |
2 |
2 |
1 |
|
,,Domestic |
3 |
1 |
2 |
1 |
|
,,Agricultural and Outworkers |
2 |
4 |
1 |
4 |
|
Members of the Defence Forces, other than Commissioned Officers |
3 |
6 |
2 |
8½ |
|
Temporary members of the Army Nursing Service |
3 |
6 |
2 |
1 |
|
VOLUNTARY CONTRIBUTORS |
||||
|
Persons insured for Widows' and Orphans' pensions only |
2 |
10 |
2 |
10 |
|
Persons insured for Old Age, Widows' and Orphans' pensions |
5 |
5 |
5 |
5 |