asked the Minister for Finance if he is aware that the Revenue Commissioners are assessing FCA members for income tax in respect of remuneration paid to those members on casual security duty and who attend annual training; and if he will make a statement on the matter.
Written Answers. - Income Tax.
546.
I understand from the Revenue Commissioners that FCA members receive payments which fall into two separate categories. These are — (a) gratuities in compensation for expenses incurred, and (b) payments for annual training and for any security duties performed.
These gratuities are not chargeable to tax but the other payments are of the nature of emoluments and, as such, are liable to tax. If a gratuity covers the expenses incurred by the recipient, he could not be given further compensation for those expenses by way of a deduction in computing the tax due on other payments made to him.
If, however, expenses in excess of the gratuity payment are incurred by any member, particulars should be supplied to his inspector of taxes to enable such additional relief as may be due under the Income Tax Acts to be given to him.
547.
asked the Minister for Finance the percentage of income tax paid by farmers in the calendar year 1980; and the percentage paid by the PAYE sector in the same year.