Rose Conway-Walsh (Mayo, Sinn Fein)
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528. To ask the Minister for Finance the average amount of tax paid by a registered apprentice on off-the-job training in 2021; and if he will make a statement on the matter. [20881/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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Off-the-job training payments made to craft apprentices by the Education Training Boards (ETBs) are chargeable to tax under Schedule E (taxed through the PAYE system) by virtue of Section 19 of the Taxes Consolidation Act (TCA) 1997, on the basis that the ETBs are paying a stipend to the apprentices out of public revenues of the State. 

I am advised by Revenue that in 2021 payroll submissions made through the PAYE system show off-the-job training allowance payments in respect of 8,249 craft apprentices. The average amount of tax paid in 2021 by a craft apprentice in respect of off-the-job training allowance payments was €773.

It should be noted that the amount of tax paid by a craft apprentice is dependent on the quantum of the allowance payment, his/her own personal circumstances and the tax credits available and allocated to their employment while on off-the-job training.