§ 51. Mr. Woodburnasked the Chancellor of the Exchequer whether he has considered further schemes for simplifying the work of deducting pay-as-you-earn tax; and whether any decisions have been reached?
§ Sir J. AndersonSubject to a recasting of the Tax Tables to ensure greater 196 accuracy in the weekly deductions, the scheme for deduction of tax under the Income Tax (Employments) Act will be that explained in the White Paper and will be set forth in the Regulations to be made under the Act. Alternative methods of deduction which were referred to in the course of the Parliamentary Debates on the pay-as-you-earn proposals have been found on examination not to lead to any simplification and have been rejected after consultation with representatives of employers and employees.
§ 55. Mr. Snaddenasked the Chancellor of the Exchequer whether visiting seasonal Irish workers are included in the pay-as-you-earn scheme for the payment of Income Tax?
§ Sir J. AndersonUnder the Income Tax (Employments) Act, 1943, deduction of Income Tax from wages will be a statutory duty of all employers and will therefore apply to wages paid to all workers in this country. The ultimate tax liability, if any, of an Irish worker depends upon a number of factors, including the length of stay in this country, which can only be ascertained at the end of the year, i.e., after the deductions have taken place. If any tax is deducted from a person who is not liable to United Kingdom Income Tax by reason of the Double Taxation Agreement existing between Eire and the United Kingdom, repayment would be made at the end of the year.
§ Mr. KirkwoodThe men are referred to here as being only seasonal workers. Does the payment of Income Tax apply to them?
§ Sir J. AndersonYes, it applies to all.