Mr. John D. Taylor
To ask the Secretary of State for Northern Ireland when he received the details from Donaghadee high school of substitutes teaching in the school during the month of February; when the substitute teachers will be paid for their work during the month of February; and in which year such payments will be included for tax purposes.
§ Dr. Mawhinney
Details of the substitute teachers employed in Donaghadee high school during the month of February 1990 were not received in the Department of Education until 21 March 1990. This was two weeks after the due date for receipt of such information and was too late for the normal pay date on 16 March 1990 or the supplementary payroll issued on 20 March 1990.
Special arrangements have been made to issue payment by Friday 6 April 1990 to the substitute teachers for their work during the month of February 1990.
The payment will be made in the 1990–91 tax year and will be included in that tax year for tax purposes.