Financial Resolutions, 1978: Financial Statement, Budget, 1978. - PAYE
Before leaving the subject of personal taxation I should like to mention that representations have been made to me about the operation of the PAYE Table A—that is the tax-deduction table which applies for the purposes of deducting PAYE tax from employees with taxable incomes of £1,500, or less, in a year. It can lead in certain circumstances to a situation where an employee's after-tax income towards the end of the year might be somewhat less than it was at the beginning of the year. In view of this, the Revenue Commissioners at my request, have prepared a new Table A which will have the effect of spreading the tax deduction evenly throughout the year.