Oireachtas Joint and Select Committees

Thursday, 24 January 2019

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach

Brexit Preparedness and Related Matters: Revenue Commissioners

Ms Clare Omelia:

The requirements under legislation for travel expenses are that they must be necessarily incurred in the performance of duties. There is reference to various case law in our interpretation of that, and we do not believe there is any gap which necessitates change. Our guidance notes are fairly comprehensive in this regard.

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