Robert Dowds (Dublin Mid West, Labour)
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268. To ask the Minister for Finance if the Revenue Commissioners treat income tax credits for male waiters and female waiters equally; and if he will make a statement on the matter. [40916/14]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the flat rate expense allowances (FREs) for waiters and waitresses were initially agreed in the late 1950's with staff representatives from the hotel industry and were last reviewed in 1986.

In general terms, FREs are granted on the basis of claims submitted in respect of specific costs incurred by specific employee groups and are not granted on a gender basis for any group of employees.

A key feature of the system of granting FREs is that it reduces the need for employees to make individual expense claims to Revenue.

I am also informed by the Revenue Commissioners that, having regard to the passage of time since the last review of FREs for waiters and waitresses, they will shortly initiate a review of these FREs with the appropriate staff representative bodies.

In the review, the Revenue Commissioners will explore with the representative bodies whether the gender differentiated allowances are still appropriate having regard to the changes which have taken place in the hospitality industry during that time.

Notwithstanding the flat rate expenses regime, it is always open to any employee who incurs expense wholly, exclusively and necessarily in the performance of the duties of his or her office or employment, to make a claim for a tax deduction based on his or her actual deductible expenditure, instead of the flat rate expenses deduction that would normally be granted in such circumstances.