Dan Boyle (Cork South Central, Green Party)

I move amendment No. 21:

In page 16, between lines 9 and 10, to insert the following:

"10.—Tax relief shall be extended in respect of all monthly travel passes related to travelling to and from work."

On Committee Stage the Minister introduced an amendment, which was accepted and on which there was largely agreement, providing for the extension of this relief in terms of employers granting travel passes for use on ferries and, I imagine all, water-borne vessels.

My amendment proposes that the relief should be further extended to provide such relief for employees whose working arrangements is not as regular as those of employees who work year in year out with the same employer. I refer to employees in casual employment or contract-base employment. The relief should be applied for the several months or longer periods while such persons are in employment or on such contracts. The Minister did not see fit to accept a similar amendment on Committee Stage, but I hope he has had an opportunity to reconsider this proposal in the interim.

The Minister asked me on Committee Stage whether I proposed that such tax relief should be extended to the employee. While that was not my intention, it is not a bad idea. A tax system that favours public transport over private transport is a matter to which we need to give serious consideration. If such a tax relief existed, it would increase the use of public transport services throughout the country and have an effect of increasing demand for them, especially in areas where none exists. If the Minister is inclined to think along those lines in the future, he will have my support and that of the Green Party.

This amendment relates strictly to tax relief as it applies to employers giving payment for travel expenses and requesting that it be applied more frequently than on a annual basis for the benefit of many employees whose employment conditions are less regular than those of the regular employee.

See this speech in context