Brian Cowen (Laois-Offaly, Fianna Fail)

——it was not legitimate is incorrect. It is totally legitimate and within the protocol. Many countries do so.

The Department checked out whether any more flexibility could be obtained and what was possible. Administratively, it is not possible. The Government made the inquires some time ago with the transport companies to see if it was possible to deal with the situation about which the Deputy spoke where people work two, three or four days per week. There are so many variances that, unfortunately, they have not found it possible to find a solution. Presumably, they would find a solution if they could do so in an administratively consistent way given that there is business to be obtained.

The provisions under the current scheme mean the amendments are not required given that tickets are available on a less than yearly basis — that is, on a monthly, not a quarterly, basis — for people who use the scheme and on a salary sacrifice basis. Revenue has accommodated that aspect. For example, it would not be prepared to accommodate a salary sacrifice arrangement in regard to child care. It has seen the benefit of providing for a salary sacrifice arrangement. Atypical work patterns cannot be overcome administratively in terms of the requirement sought in the amendments. Therefore, we are not in a position to accommodate them.

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