Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

This has been around for a long time. I understand the Deputy's point of view. There is a difficulty about giving a tax break to people for the expense of getting from their home to their place of work. For non-executive directors claiming expenses for their activities as non-executive directors, Revenue would consider a person travelling to Dublin for a board meeting, for example, as that person going from home to their place of work. There is the possibility of this particular tax break being extended to all workers who travel from home to work. I can see the importance which Deputy McGrath attaches to the issue and I can also see that he has a very legitimate argument. I discussed it with my officials yesterday and we will do some work between now and Report Stage. I will come back to the Deputy again on Report Stage. In the meantime I may consult with the Deputy.