asked the Minister for Finance if he will take steps to grant a bigger income tax allowance to both married and single men, as the present figures are out of proportion to living costs.
Ceisteanna—Questions. Oral Answers. - Income Tax Allowances.
1.
Budgetary considerations preclude the granting at present of increased allowances as suggested by the Deputy.
2.
asked the Minister for Finance if he will give consideration to the granting of a generous clothing allowance for income tax purposes, especially in the case of white collar workers who have heavy expenses in this regard because of the nature of their employment.
Under existing law an employee can claim a tax deduction for any expenditure on clothing which he is obliged to incur "wholly, exclusively and necessarily in the performance of" the duties of his office or employment. The grant of further relief would entail amending the Schedule E expenses rule and in this connection I would refer the Deputy to Chapter IV of the Second White Paper on Direct Taxation.
Is it not a fact that according to tradition and custom here and as we are not a nudist colony we have to wear clothes? Should all of us not, therefore, get allowances for the suits we have necessarily to wear during our work?
I am afraid I cannot concede that.