asked the Minister for Finance the specific employments and bodies which are not covered by PAYE.
Written Answers. - PAYE.
326.
The employments excluded from the operation of PAYE in accordance with the provisions of section 125 of the Income Tax Act, 1967, a copy of which is contained in the appendix hereto, are:
(a) Employments the emoluments of which are assessed departmentally comprising the following:
All civil servants,
Other employees of Government Departments,
Members of the Oireachtas,
Judges,
Gardaí,
Army,
National School Teachers,
Members of the Representative Body of the Church of Ireland,
Employees of Irish Lights and of the Dublin Port and Docks Board,
Employees of the Central Bank of Ireland,
Certain employees of the Bank of Ireland.
(The exclusion applies only to those who were employed by the Bank of Ireland prior to the merging of the businesses of the National Bank of Ireland Ltd. and the Hibernian Bank Ltd. with the business of the Bank of Ireland.)
(b) Employments in respect of which the employer is non-resident and the paying point is outside the State and employments held by persons carrying on a trade or profession the emoluments from which employment are included in the accounts of the trade or profession for tax purposes.
Appendix.
Section 125—This Chapter applies to all emoluments except emoluments which are—
(a) emoluments arising from an office or employment of any class which is such that, in relation to the year 1958-59, tax on emoluments from an office or employment of that class was deductible or treated as deductible from the emoluments under any Rule, other than Rule 7 of the Rules applicable to Schedule E of the Income Tax Act, 1918, not being emoluments of an employee arising from an office under or employment with the Bank of Ireland which he commences to hold on or after the date on which the business of the National Bank of Ireland Limited and the Hibernian Bank Limited is transferred to the Bank of Ireland,
(b) emoluments in respect of which the employer has been notified by the Revenue Commissioners that they are emoluments which arise from an office or employment and from which, in the opinion of the Revenue Commissioners having regard to the circumstances of the office or employment, the deduction of tax by reference to the provisions of this Chapter is impracticable, or
(c) emoluments in respect of which the employer has been notified by the Revenue Commissioners that they are emoluments which arises from an office or employment held by a person in the course of a trade or profession and which are or will be taken into account in computing the profits or gains of that trade or profession for the purposes of income tax.