Michael McGrath (Cork South Central, Fianna Fail)
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Question 153: To ask the Minister for Finance the position regarding a certain type of employment payment for income tax purposes (details supplied). [42890/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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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.