Michael McGrath
Ceist:153 Deputy Michael McGrath asked the Minister for Finance the position regarding a certain type of employment payment for income tax purposes (details supplied). [42890/10]
Amharc ar fhreagraTuesday, 16 November 2010
Ceisteanna (117)
Freagraí scríofa
The position is that the type of employment payment referred to by the Deputy is subject to income tax. As with any employment, of whatever occupation, an employer is obliged to make the appropriate deductions of income tax, income levy, PRSI and health levy on the making of any payment of such income.
An individual's liability to tax is, of course, reduced by virtue of that individual's tax credits and allowances.