asked the Minister for Finance whether, in view of the very valuable public service rendered by members of part-time fire fighting services, he will take steps to provide that the remuneration they receive will be free of income tax.
Ceisteanna—Questions. Oral Answers. - Part-time Fire Fighting Services.
37.
I regret that I cannot see my way to propose legislation which would grant the exemption suggested by the Deputy.
Is the Minister aware of the disappointment and the resentment felt by these men who perform this voluntary public service? Is he not aware that this sort of thing acts as a disincentive and the fire fighting service will be in jeopardy unless the Minister exempts those concerned from this income tax assessment, an assessment which is regarded as completely unjustified in the circumstances?
I am fully aware of the splendid service these men render to the community and the excellent job they do but it is, I think, wrong to think of exempting people from income tax because they render a valuable service to the community. Income tax is universally applicable and if one were to say to one section of the community that because they were doing a very good job they would be exempted from income tax, there is no knowing where it would stop. If there is a problem, I suggest it should be solved not through the income tax code but in some other way. The code is not suitable for effecting improvements of this sort.
Is the Minister not aware that the payments to the fire fighting staffs are made in lump sums, perhaps annually, and it causes disillusionment when men discover quite a sizeable slice has been deducted from that payment for income tax purposes?
It is wrong, I think, to think of improving the situation of any particular section of the community, because of the services they render, through the medium of the income tax code.
Can the Minister say whether or not the allowance to the FCA is subject to income tax?
It is.
Would it not be possible for the Minister to consider some special form of allowance for wear and tear?
They get that allowance.
It is very small.
Quite recently the Revenue Commissioners examined this matter and revised the allowances. The allowances are now as high as they could reasonably be.