John Brassil (Kerry, Fianna Fail)
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238. To ask the Minister for Finance if his attention has been drawn to the hard work and immense effort put in by all the emergency services and crews that worked upwards of 100 hours per week to ensure that roads and electricity were restored during the weeks after the storms from 16 October to 27 October 2017; his plans to allow them to remain on the lower rate tax bracket for all overtime hours worked in these weeks as a gesture of gratitude for their hard work and dedication; and if he will make a statement on the matter. [46647/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Government acknowledges and appreciates the work undertaken both before and after the storms by a wide range of individuals including the emergency services, road and electricity crews and community and voluntary organisations. 

However, the rates at which Income Tax is charged, and the amounts subject to each rate are set out in section 15 of the Taxes Consolidation Act 1997. The legislation does not allow for an alternative tax treatment for income earned in particular circumstances such as, for example, income earned by individuals working to restore roads and electricity after the recent storms.

All individuals are subject to income tax at the standard rate (currently 20%) up to their standard rate cut off point, and at the marginal rate (currently 40%) above that point. The current standard rate cut off points in respect of different classes of individual are set out in the table below:

I have no plans to introduce changes which would enable the income tax code to accommodate circumstances along the lines of those mentioned by the Deputy.