Vol. 414 No. 6
18 Mr. Bell asked the Minister for Finance if his attention has been drawn to the serious exploitation of workers in the security industry; the reason he has not introduced regulations which would have the effect of ensuring that all companies pay tax; and if he will outline his proposals to remedy this situation.
When the Deputy refers to serious exploitation of employees in the security industry, I take that he has in mind breaches of employment legislation of the Department of Labour. Any breaches of this type should be referred to that Department.
As regards taxation, employers in the security industry in common with all other employers are required to register with the Revenue Commissioners and must operate PAYE on all emoluments paid. Tax deducted by an employer must be remitted to the Collector General within nine days of the end of each income tax month. Where an employer defaults in his obligations in this regard, the Commissioners are empowered to take such enforcement action as they consider necessary.
I am also advised by the Revenue Commissioners that non-compliance with tax obligations by certain elements within the security industry has come to their notice. The special inquiry branch within the Revenue Commissioners is actively engaged in identifying firms in this and other industries which are not on the tax record. In addition, the joint investigation units of social welfare and revenue officers set up to combat the black economy have undertaken projects in this industry and continue investigations on an ongoing basis as required.
Measures to combat evasion are kept under continuous review by the Revenue Commissioners and all relevant information should be communicated to them. If the Deputy has specific information in this regard, he should refer it to the Revenue Commissioners for investigation.
