Leo Varadkar (Dublin West, Fine Gael) | Oireachtas source

I am happy to clarify the situation. The Revenue Commissioners have an ongoing review of concessionary flat-rate expenses. The review is to ensure that the expenses granted are still justified and are appropriate to modern-day employment and work practices. As a result, they said that certain flat-rate reductions for tax purposes may be withdrawn in certain sectors. This would not have an effective date and would not take place before 1 January 2020 so it will have no impact on people's incomes next year and no impact on the budget announcements or budget calculations for 2019.

The Revenue is independent in the administration of the tax code and this issue relates to concessionary practices operated for ease of administration. There will be no change to the general rule set out in legislation and all employees will still be able to claim deductions for valid expenses incurred to the extent not reimbursed by the employer. While certain employees may no longer be able to get a deduction on a universal flat-rate basis, they will still be able to get a deduction on a specific vouched basis. It is a move away from flat-rate expenses to a vouched basis and will not take effect until 1 January 2020, if at all.

I am certainly happy to clarify that for the Deputy. I have seen some coverage which would give a very different impression as to what is happening. I am interested to see that the Deputy once again returns to the theme of the super-rich and my priorities. That causes me to ask a question about Deputy McDonald's relations with the super-rich and her priorities. I read in the Irish Independent- I thought it was Waterford Whispers Newsat first but it actually was the Irish Independent- that on 11 November, on the day of the Armistice, when all of the party leaders here remembered the war dead and paid respect to those people who gave their lives in that war, when we that evening showed respect to our Constitution and inaugurated our President, Deputy McDonald was in New York. She was hobnobbing with the super-rich at a $400 a plate lunch for her super-rich supporters.

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