W1B-029 IFUT letters-2.txt
Mr Daltun O'Ceallaigh, General Secretary, Irish Federation of University Teachers, 11, Merrion Square, Dublin 2.

5th June, 1990.

Re: Expenses Allowances. Your ref: 0.4.12.

Dear Sir, I refer to your letters of the 12th of April and the 28th of May and regret the delay in replying.

I am prepared to increase the Expenses Allowances due, to the following:-

IR £

Professor 250

Senior Lecturer 200

College Lecturer 170

Assistant Lecturer 140

Part-Time Lecturer 85

These rates to apply for 1990/91 and two subsequent years when the matter can be reviewed again.

With regard to the question of allowing the cost of word processors, it has been my experience that such outlay:- (a) Is often not necessary for the performance of the duties of employment as such facilities are provided by the colleges and, (b) Where necessary may not relate "wholly and exclusively" to the performance of the duties and as such falls outside the scope of the expenses rule (Rule 3, Scheule 2, I.T.A. 1967).

In these circumstances, I cannot grant relief for any such expenditure incurred.

Yours faithfully, S. O'SIOCHAIN Inspector of Taxes.
