Phil Hogan
Ceist:44 Mr. Hogan asked the Minister for Finance the reason a PAYE allowance is not granted to workers who are relatives of the proprietor of the firm in which they are working; and if he will make a statement on the matter.
Written Answers. - PAYE Allowance.
The PAYE allowance was introduced to provide special relief for the ordinary PAYE workers. It was not extended to spouses or children working in the family firm because they cannot be regarded as on a par with ordinary employees as regards such factors as securing the employment in the first instance, the conditions of employment, the likelihood of advancement and security of tenure. In addition, exclusion from the allowance was considered necessary in order to prevent the setting up of artificial employments solely in order to benefit from the allowance.