Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

Across our tax code we have many forms of relief that are time-bound. As such, this example is no different. I take on board the point made by the Deputy and I will see if there are other ways in which this policy statement from me can be made clearer to those who would be involved with the purchase of these vehicles. I have explained why I am making it available for one year. It is a change I believe is welcomed and understood by the House. There may well be further changes relating to benefit-in-kind next year and, through engagement with the Revenue Commissioners or representative bodies, I will seek to find ways in which we can make this clear. I am given to understand some of the organisations involved in representing interests and groups in this industry are already aware of what I have said and understand our intention in this area. I am happy to use this as an opportunity to confirm it further and I will see if there are further ways in which I can make it clearer.

With regard to Deputy Wallace's point on how we tax diesel, this is one of many matters I consider in the run-up to the budget. One of the difficulties that became very apparent is the impact on commercial vehicles. I decided this merited further reflection before I could make any decision. In looking at the potential uncertainty and difficulty that we may need to manage in the coming period with respect to haulage and access into and out of our country, I decided this budget was not the time to change the tax treatment of diesel. It is a matter I will continue to review, as I do with all tax measures. I hope Deputies recognise that this movement in the benefit-in-kind treatment of electric vehicles, and what we are doing with employer-provided electrical charging points, reflects my intention.

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