Stephen Donnelly (Wicklow, Social Democrats) | Oireachtas source

My question was about the principle, with which I am struggling. I understand that in the amendment the Minister has capped the total amount at €5,000 for anyone in a non-executive role. If a person, regardless of what he or she earns from his or her non-executive role, breaches the cap included in the amendment, such costs are taxed. In the case of a person who has to travel to attend a meeting and has to pay €70 or €100 for his or her hotel room for the night, which cost is paid for by his or her company, meaning that there is no gain for him or her as it is a legitimate work expense, I understand he is or taxed on that sum. I do not understand why it would ever become taxable income. That is my question. Why would the Minister insert a cap?

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