I was dealing with matters appertaining to the increase in income tax allowances and had called for increases all round especially for those caught in the PAYE tax net. They are by far the most exploited section of taxpayers. They contribute 87 per cent of the income tax collected and their reliefs particularly under Fianna Fáil administrations have been few and scant. I call special attention to the need for increases in dependent relative allowances, especially in the housekeeper allowance. I pointed out in the Minister's absence that there are many people such as widowers, who are sometimes left with large families, who have to pay out large amounts of money for the care of their children. The children's housekeeper allowance stands at the paltry figure of £165. There is evidence that in some instances widowers are obliged to pay out in the region of £700 per year to have their children properly cared for. The situation is even worse in respect of deserted husbands. Here there is evidence that there are growing numbers of deserted husbands who are trying to maintain their children. This is a very desirable social attribute and these people should be helped to the utmost of our ability. The cost of employing a housekeeper full time to look after children could be £1,000 or £2,000 a year. The housekeeper would have to be insured under the Social Welfare Acts and the Social Welfare stamp which the abandoned parent would have to pay in respect of the housekeeper would be in excess of the present housekeeper allowance. There is a very compelling case to be made for an increase in this allowance which has remained in the Finance Bill for too long in its present form. I sincerely hope that the Minister will give serious consideration to this.
It is to be regretted that there was no increase for children in the budget and in the Finance Bill. There was no increase in children's allowances as such and this injustice has been compounded because the Government do not think fit to give any increase on this occasion in children's allowances, that is, social welfare allowances. I need hardly tell the House how important children's allowances have become in the life of the average housewife. They have become an integral part of the family income and the children's allowances have become of more personal importance to the mothers, because it is the only money they can call their own. It is now credited to them and they can collect it on the first Monday of each month and use it for their own purposes. They are not dependent on the husband or anybody else for it. It is money they have been accustomed to get from the State and it is greatly to be regretted that, while we gave back £8.5 million of the wealth tax to the millionaire classes. we could not provide an increase in children's allowances. Indeed, allowances generally to the social welfare classes in this budget and Finance Bill are meagre.
I also plead with the Minister and the Government to recognise the persistent calls we have made here for a tax free allowance for the use of a car. In this Finance Bill the concession is being granted to certain categories of persons, primarily salesmen and women. It is welcome and proper that the heavy expenditure involved for these workers who are performing a great national service should be acknowledged. But I see no reason why this concession should not be extended to all who are obliged to use cars going to and from work thereby incurring heavy expenditure. I should like to hear the Minister's comments on that. I know many in his own party would support such a tax allowance enthusiastically. I trust that the time is not far off when this just claim will be conceded.
The incidence of taxation on overtime working is excessive and I have always felt it was a disincentive to production. I do not condone excessive overtime working, especially when we have massive unemployment and redundancies. Excessive overtime is to be discouraged. To my surprise, I observed recently that the incidence of overtime working is perhaps highest not in industry supplying goods and services—and sometimes working against the clock to meet essential orders of an urgent nature—but in the Revenue section. Revenue officers work in excess of ten or even 20 hours per week on the collection of taxes and the multifarious duties they perform.
I am not the only one to complain about it; their own trade union has complained bitterly about it. It is a particularly disgraceful situation when so many are unemployed. There must be hundreds if not thousands of highly competent boys and girls with degees of very high educational qualifications who would look anxiously for work in the Department of Finance. The Minister should not condone excessive overtime working of this kind. He should see that an assessment is made and the necessary number recruited and put to work.