asked the Minister for Finance if he is aware that tractor drivers, truck drivers and bulldozer drivers employed by the Department of Lands do not come under the PAYE income tax system; and that they find considerable difficulty through being required to make infrequent lump sum payments of income tax; and if he will arrange to have these employees transferred to the PAYE system.
Ceisteanna—Questions. Oral Answers. - PAYE: Lands Department Drivers.
6.
It is presumed that the persons to whom the Deputy refers are in the employment of the Forestry Division of the Department of Lands.
Forestry workers are remunerated by the Department of Lands; and tax is deductible from their emoluments in accordance with the normal system of tax deduction in operation for those paid by Government Departments. Deductions in the case of forestry workers are at present based on a sliding scale agreed between the Inspector of Public Departments and the accounts branch of the Forestry Division. Under the sliding scale arrangements, deductions are made over a period commencing on the first pay day after 5th April and finishing by February of the following year. In special cases, arrangements are made to extend the deductions up to the end of March and later. Unusually large deductions at infrequent intervals should not, therefore, normally arise.
The scheme, which is optional, ensures that provisional deductions are made from the beginning of the income tax year. If, however, a worker opts out of the scheme, deductions cannot be commenced until late in the year and in consequence, there could be heavier deductions spread over a short number of weeks.
On the general question of bringing State employees under the PAYE system, I would refer the Deputy to the reply given to Deputy Norton on 17th February last.