Pearse Doherty (Donegal, Sinn Fein)
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Yes.

My other key question relates to a company providing a health-care policy free of charge to an employee. Let us take it that it is just the employee as opposed to the spouse or children being added to it. That health policy will now be deemed as a benefit-in-kind and will have a taxable charge. Who is liable for that? Will the individual or the company be liable for that charge? Benefit-in-kind would usually apply to the individual. However, is there a way for the company to pay that charge or does it have to be on the individual?