Dáil debates

Tuesday, 20 November 2018

Finance Bill 2018: Report Stage

 

7:50 pm

Photo of Michael McGrathMichael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I ask the Minister for clarification in respect of the flat-rate expenses system and the changes thereto. He is confirming that what was previously put on the Dáil record about changes coming into effect in January 2019 has now changed and that they will come into effect in January 2020. Will he clarify what will occur in the meantime? Revenue had already decided to withdraw the flat-rate allowance system from a number of categories. Is that withdrawal frozen and held over until January 2020? Has the decision been made in principle to withdraw the flat-rate expense system and to replace it with a system under which people would claim relief for expenses actually incurred? Is it the case that the review will continue or is it the case that the decision has been made to move away from that system to a system under which employees would claim relief for expenses incurred? Are all changes postponed to January 2020? Will the Minister clear that up, please?

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