Jennifer Carroll MacNeill (Dún Laoghaire, Fine Gael) | Oireachtas source

I thank the Deputy for the question. I am happy to look at the circumstances of an individual case and have the Department examine it to provide guidance. As I said, the purpose of this benefit-in-kind legislation is to bring it in line with other taxes from an emissions perspective. I will go through the bands the Deputy separately. I appreciate that in 2019 we could not have anticipated the inflationary environment or cost of energy, which is now very different. I will revert to the Deputy on the specifics of the case she has raised.

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