Seán Sherlock (Cork East, Labour)
Link to this: Individually | In context | Oireachtas source

221. To ask the Minister for Finance the amount claimed in mileage for business journeys by all categories of car, motorcycle and bicycle, broken down by county and Dublin area, over the past five years, in tabular form. [19414/23]

Michael McGrath (Cork South Central, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

I am advised by Revenue that this information is not available as it is held at the employer level, forming part of the books and records of each business.

However, section 897C of the Taxes Consolidation Act 1997, introduced by Finance Act 2022, provides for the mandatory reporting to Revenue by employers in respect of three specific measures, collectively referred to as “reportable benefits”. Such measures include the payment of travel and subsistence expenses made without the deduction of PAYE, which would include expenses relating to qualifying business journeys by employees. This new employer reporting also includes the remote working daily allowance of €3.20 and the small benefit exemption.

This measure is subject to a Commencement Order to allow sufficient time for the necessary implementation stakeholder consultation process, which is currently underway. It is however anticipated that reporting of such measures will commence from the start of 2024.

Finally, I am advised by Revenue that further information on the Returns by Employers in Relation to Reportable Benefits is included in Tax and Duty Manual Part 38-03-33, which is available at:

www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-38/38-03-33.pdf