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Dáil Éireann díospóireacht -
Tuesday, 5 Dec 1972

Vol. 264 No. 5

Ceisteanna—Questions. Oral Answers. - PAYE.

15.

asked the Minister for Finance if he will ascertain from the Revenue Commissioners the number of agricultural employers registered for PAYE purposes; the approximate number of farm employees paying income tax through the PAYE system; and the method normally used by agricultural employers to return tax collected to the Revenue Commissioners.

Some employers engage in more than one trading activity and they are not obliged to keep statistics of employees by reference to particular categories of employment. It is not possible therefore to state the number of employers registered for PAYE purposes who employ agricultural workers nor, of course, the number of such workers paying tax under PAYE.

Employers, including employers of agricultural workers, are normally required to remit tax deducted from the remuneration of employees in any income tax month within nine days from the end of that month.

Would the Minister not be able to give the number of employers who are registered as agricultural employers only? He said he cannot do it for the people who have two sources of income but surely he could do it for those engaged in agriculture only?

The difficulty is that they are not registered in that way.

They are not identified?

That is what I understand. Because some are engaged in more than one trading activity and they are not separately segregated it is not possible to give the number to the Deputy. I will look into the question of whether it is possible to ascertain the number of those solely engaged in agriculture and who are so identifiable. Is this what the Deputy wants?

Yes. The reason I asked this question is that I want to find out whether or not it is equitable that the national wage agreements should not apply to farmers who are making big money and are not paying the rates which apply to everybody in the country.

I would agree with the Deputy's argument but I do not see its connection with this question.

If they are registered and tax is being paid, then we should at least know who they are and what percentage of people are involved in it.

I will look into the question of whether it is possible to give figures in respect of those solely engaged in agriculture. Even if I can get that information for the Deputy, he will appreciate that it will not be comprehensive.

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