Paschal Donohoe (Dublin Central, Fine Gael)
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It depends on the kind of contract an employer will have with the employee. Of course, the converse applies. Somebody working in another company located beside the office the Deputy mentioned, who is provided with a health insurance policy, is paying tax on it. In the interest of a level playing field in our tax code, the employees of both companies should be paying tax on the benefit of that policy to them.