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.