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APPENDIX XI.PAYMENT OF INCOME TAX ON FEES PAID TO VISITING PROFESSORS.Secretary, Committee of Public Accounts. During the proceedings of the Committee on 22nd July, 1954, I was asked by the Chairman to furnish further information respecting the Note to Subhead B. 13 of Vote 43 (Science and Art) which appears on page 117 of the Appropriation Accounts, 1952-53, and refers to the payment of Income Tax on fees to visiting professors at the Summer Courses in Music. I have ascertained from the Revenue Commissioners that a Continental visitor who comes to this country for a single short visit or occasional short visits would not be regarded for Income Tax purposes as resident here and would be liable to the standard rate of Income Tax on his earnings in this country, without entitlement to any personal allowances or other reliefs. If his stay in Ireland exceeded six months during the Income Tax year from 6th April to the following 5th April, he would be resident here and would then be liable to tax on his Irish income and also to tax on any amount remitted to this country out of his foreign income. As a resident he would qualify for whatever personal allowances and reliefs his circumstances would entitle him to. A person who is resident in Britain and not in this country is entitled to exemption from Irish Tax under the reciprocal residence agreements between the two countries. The Double Income Tax Convention with the United States provides for the exemption from Irish Tax of certain types of Irish income derived by a person resident in the United States and not in this country. (Signed) J. F. MacINERNEY, An Roinn Airgeadais. 8 Deire Fómhair, 1954. |
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