asked the Minister for Finance if he will increase the tax-free allowance of mine workers in view of the fact that their wages expectation in the future is very much below that of others on similar wage or salary scales at present.
Ceisteanna—Questions. Oral Answers. - Mine Workers' Tax Allowances.
24.
I regret that I cannot see my way to introduce legislation which would single out any particular class of employee for special treatment under the income tax code.
Would the Minister not accept that the people to whom I refer are in a rather unusual position for three reasons? First of all, most of them, having regard to the location of mines, have to travel up to ten and 15 miles to work and the Minister's recent budget meant a net loss of approximately £3.50 a week to them. Secondly, as I say in my question, by comparison with people earning similar salaries now, let us say, £5,000, their expectation in approximately five years' time will be something of the order of £2,000 whereas people on similar salaries would be expecting, in normal progression, £15,000? Thirdly, does the Minister not accept that they are in a very special position in view of the very severe health hazards involved and the very difficult and hazardous work with which they are concerned? Do not those three factors——
Order. The Deputy has put three questions. That should be sufficient.
One which the Minister himself introduced constitutes a special case for them.
The fundamentals are still the same as they were in 1968 when Deputy Reynolds asked a question of the then Minister for Finance, who was Deputy Haughey. The then Taoiseach, replying on behalf of the Minister, said that the answer was in the negative.
Is the Minister aware that since 1968 particularly there has been one very significant change and that is the one introduced by his good self which on average costs——
The Deputy is well aware that increased transport costs have affected all taxpayers.
Order. Let us proceed by way of question and answer, please.
The cost, on average, to miners——
Any question of the amount of relief to be given in any particular case is a matter for the Revenue Commissioners.
May I put my question again? I just want to mention this and the Minister can accept or reject it: on average a miner who in the nature of things has to travel to work because of the location of the mines, the Minister's budget, by way of tax and petrol increases, costs him——
This is not a question, Deputy. Let us have a question.
——costs him approximately £3.50 a week extra. Would the Minister not take into account that he is not allowed tax on that and what does he intend to do about it?
The question of relief to be given to any particular taxpayer is a matter for the Revenue Commissioners.
Is Deputy Haughey offering?
Yes, I was. Would the Minister ensure that, because of the special nature of the work a miner does, the allowance for expenses, which all tradesmen can legitimately claim, would in the case of miners be adequate and generous because of the special conditions in which they work?
The tax code is such that it allows any taxpayer to set off against tax liability any expenses necessarily and exclusively incurred in connection with his vocation, as Deputy Haughey knows. It is a matter for taxpayers to discuss this with their tax inspectors. As a matter of practice, the Revenue Commissioners discuss these matters with trade union representatives of any representative group of workers. That has been the practice in this case. If there are representations to be made in this matter, then they should be made in the normal way to the Revenue Commissioners who I am sure will bear in mind all relevant factors.
The remaining question will appear on tomorrow's Order Paper unless the House wishes to deal with the remaining two questions to this Minister.
No.