asked the Minister for Finance if, referring to his answer to Parliamentary Question No. 41, of Wednesday, 14 May 1986, and paragraph 2 thereof, he will specify who the certain category of hotel worker is; whose oversight it was that tips were not taxed in recent years; if this will mean a net loss of revenue for these workers; and whether there was any concern expressed by the professional association.
Written Answers. - Tax on Hotel Porter's Tips.
66.
The Revenue Commissioners have advised me that certain night porters in hotels were not taxed in respect of their tips in recent years because of an oversight on the part of some members of the staff of the taxes inspectorate. This position has been rectified with effect from 1986-87 and will of course, have the normal consequence of reducing the take home pay for that year of the employees concerned. However, income tax will not be assessed on such income in respect of the tax years prior to 1986-87.
With regard to the final part of the question, as indicated in the reply to Question No. 41 of 14 May 1986 no representations in this matter have been received from any professional body as distinct from some of the individuals affected.