Paschal Donohoe (Dublin Central, Fine Gael)

Deputy Nash has requested a report on the feasibility of amending the TaxSaver scheme provided for in section 118(5A) of the principal Act to both cover more forms of shared mobility and to use digital account technology so as to provide more flexibility and interoperability to commuters, which will allow all these different systems to join up and work together with one another. As the Deputy rightly says, section 118(5A) of the Act of 1997 provides for an exemption from benefit-in-kind where an employer purchases a travel pass for one of their employees or directors. This is known as the TaxSaver scheme. An expansion of the benefits of the BIK-related element of the scheme could create a cost to the taxpayer.

While the conditionality around the BIK exemption of the TaxSaver scheme falls under my remit as the Minister for Finance, the scope, digital underpinning and conditions of travel passes on offer are a matter for the individual transport providers as per the terms and conditions of the ticket purchased. This is outside of my remit. In respect of the day-to-day operations of public transport, including TaxSaver ticket offerings, it is the NTA that has responsibility in respect of public transport services provided under public service obligation contracts.

As is the case with all tax expenditures, it is kept under review by my officials. At present, I believe it is operating as intended and I do not have any specific plans to change this scheme. That is why I do not propose to accept the amendment. If Deputy Nash has any specific further concerns in relation to the operation of the scheme and ways in which we can deliver more flexibility to commuters, please share them with me. If they relate to the operation of the TaxSaver scheme, I will take them on board. If they do not and they relate to the actual transport schemes themselves, I will certainly pass that on to the NTA and Minister for Transport.