asked the Minister for Finance if, having regard to the inconvenience and hardship frequently suffered by persons in the public service by reason of the failure of tax inspectors to notify properly such persons of tax deductions and to distribute fairly the deductions in even sums over long periods, he will have improvements made in communications between inspectors and persons employed in the public service.
Ceisteanna—Questions. Oral Answers. - Tax Deductions.
29.
Arrangements have already been made for the making by Departments, where the employee has no objection, of suitable provisional deductions of income tax in advance of the Department's receipt from the Revenue of the statutory notification of full liability. These arrangements are designed to ensure that deductions are made over as long a period as possible with a view to eliminating any element of hardship; but if the Deputy is aware of any case in which hardship is complained of I shall be glad to have it examined.
30.
asked the Minister for Finance if he is aware of the annoyance caused to taxpayers by the actions of inspectors of taxes in requiring employers to make tax deductions from pay without any prior or simultaneous notification or explanation to the employees concerned; and if he will ensure that employees in future receive prior or simultaneous notification.
The question presumably refers to PAYE tax deductions which are made by an employer from an excess of an employee's pay over his tax-free allowances.
In the normal case the employee, having completed his income tax return of income, will have been supplied with particulars of his tax-free allowances either before, or at the same time as, the employer is required to make the appropriate deductions from his pay.
If an employer does not receive from the employee, or from the tax office, a certificate of tax-free allowances he is required to apply the emergency PAYE procedure which involves making deductions from the whole of the pay (after a period of four weeks in which tax free allowances of £6 a week are given). This procedure is not, however, brought into operation without warning to the employee.