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Dáil Éireann díospóireacht -
Tuesday, 11 Oct 1994

Vol. 445 No. 6

Written Answers. - Tax Treatment of Waiters-Waitresses.

Tony Gregory

Ceist:

131 Mr. Gregory asked the Minister for Finance if he will give details of the deductions from the tax free allowances of waiters and waitresses based on assessment of tips; and the plans, if any, he has to equalise the deductions. [286/94]

I am informed by the Revenue Commissioners that the scale of figures commonly used for deduction from the taxfree allowances of waiters and waitresses in respect of tips are: head waiter, £600; waiter, £300; waitress, £200.

These scale figures apply generally. However, if an individual can satisfy the Inspector that the deductions made by the Revenue Commissioners from the tax-free allowances are substantially out of line with the actual tips received, he or she may request the Inspector to deduct a different amount.

These levels of deduction were set in 1986. I am advised by the Revenue Commissioners that it is now proposed to carry out a review of these deductions and they would welcome submissions on the matter from interested parties.
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