Michael D'Arcy (Wexford, Fine Gael) | Oireachtas source

I move amendment No. 6:

In page 12, line 24, to delete “after” and substitute “before”.

Amendments No. 6 and 7 amend section 8 which provides that where an employee of a health or dental insurer, or of a tied health insurance agent, receives a health or dental insurance policy in the course of his or her employment, any discount received on the policy shall be a taxable emolument for the employee. The amendments clarify that the emolument is calculated by reference to the market value of the insurance policy prior to deducting any tax relief that would be available. Further, they provide that individuals subject to benefit-in-kind taxation as a result of this section can avail of tax relief in the same manner and amount as any other employee whose employer provides them with health or dental insurance. This is an important measure to ensure equity of treatment of all employees whose employers provide health insurance benefits.

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