Paul McGrath (Westmeath, Fine Gael)

I move amendment No. 19:

In page 14, between lines 41 and 42, to insert the following:

"(g) Subsection (1) shall not apply to expenses incurred by the body corporate in or in connection with a medical examination for a director or employee where the director is not a proprietary director and/or the employee is not a relative, as defined by section 433(3)(a) of a proprietary director of the body corporate;".

This amendment relates to benefit-in-kind that may be chargeable to a person who receives some benefit from the company for which he or she works. For those employees with a company car, for example, the benefit-in-kind claw-back is substantial. Such a claw-back also applies for employees whose health insurance is provided by their employer.

The monetary gain to those employees whose companies provide them with regular health check-ups is small, involving perhaps €50 to €100 in each instance. In the interests of promoting good health, such arrangements should not be considered as constituting benefit-in-kind for employees. We should all encourage people to have regular check-ups to maintain good health. Deputy O'Shea and I have discussed on a number of occasions the importance of identifying potential health problems at an early stage. The old adage that a "stitch in time saves nine" is relevant in that catching a medical condition in its infancy can be of major benefit to the long-term prognosis of the sufferer and can avoid the need for expensive hospitalisation, which is to the benefit of the individual and the taxpayer.

Companies should be encouraged to have a caring attitude towards their employees. If they are prepared to fund regular medical check-ups for workers, such provision should not be deemed to be benefit-in-kind.

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