asked the Minister for Finance the taxable rate for staff nurses who are permanently on night duty and are employed with the Midland Health Board; and if they are on a basic tax rate of 1/6 or 1/16.
Written Answers. - Nurses' Tax Rate.
583.
I have been advised by the Revenue Commissioners that these nurses are dealt with for tax purposes in the same manner as other employees. The rate of tax leviable on taxable income is fixed by statute and, in any particular case, would depend on the amount of the individual's taxable income for the relevant year of assessment, that is, the total income after deduction of the aggregate amount of the allowances and reliefs appropriate to the case.