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Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2016: Committee Stage (Resumed) (10 Nov 2016)

Michael Noonan: The exemption also includes passes for travel on commuter ferry services which operate within the State in respect of journeys which begin and end in the State. The exemption does not extend to car parking charges which are purchased as part of a combined travel pass which includes car parking charges, nor does it include ad hocparking charges, such as daily charges. While I could agree to...

Written Answers — Tax Code: Tax Code (1 May 2012)

Michael Noonan: Section 7 of Finance (No. 2) Act, 2008 introduced a change to the benefit-in-kind (BIK) taxation regime in respect of bicycles. The scheme enabled an employer to purchase a bicycle and certain bicycle-related (safety) accessories for an employee, without the employee being liable for BIK. The scheme complemented the existing TaxSaver commuter scheme and was intended to encourage more...

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