asked the Minister for Finance if he is aware that part-time firemen in the North County Dublin area suffer a deduction of £3 income tax from a clothing allowance of £10 paid by the county council; and whether this is permissible in view of the fact that such an allowance falls in the category of expenses.

The clothing allowance of £10 paid by the Dublin County Council to part-time firemen is properly chargeable to income tax in the same way as any allowance in the nature of pay.

A tax-free allowance of £15 a year is, however, granted to part-time firemen to cover damage to their ordinary clothing arising in the performance of their duties.