asked the Minister for Finance if he will set up an income tax review committee to investigate the unjust burden of income tax borne by the PAYE worker.

It is not proposed to set up such a committee.

I do not consider that the setting-up of an income tax review committee would be useful at this stage. I would remind the Deputy that the Government have already undertaken to provide very substantial tax reliefs for individuals in the forthcoming budget. The Government will of course keep under regular review the overall operation of the tax system and any changes considered appropriate from time to time will be made.

Is the Minister aware that the last such income tax review committee was set up in 1957? Whilst I accept what the Minister states, that it is intended to provide tax relief, would he not agree that there is a need to review the whole question of income tax, PAYE, and perhaps such a committee could come forward with proper recommendations on this whole question of the restructuring of income tax? Merely tackling the position with piecemeal arrangements is not the answer. Perhaps a proper review committee, as was set up in 1957 would be the answer. Would he consider that?

I have called the next question, No. 8.

In the light of the fact that the last income tax review committee was set up in 1957 might I ask the Minister——

But it reported in 1962.

That is correct, yes. which is 15 years ago.

As I have indicated, I do not agree with the view expressed by the Deputy.