Alan Kelly (Labour)

I move recommendation No. 7:

In page 11, before section 1, to insert the following new section:

"PART 1

BENEFIT-IN-KIND — TRAINING

1.—Where an employer provides training to an employee, or pays the training costs of an employee to a third party, the provision or payment shall not constitute a taxable benefit-in-kind.".

This recommendation concerns benefit-in-kind training. I am raising the issue following increases in redundancies and consequent unemployment. As the Minister is aware, there have been a spate of closures throughout the country, unemployment is at its highest rate for eight years while redundancies levels are up substantially year on year. Some companies offer phased redundancy packages over a period in a humane manner but, unfortunately, that does not happen in all cases. Training programmes can be included in such packages, especially for middle-aged people who are concerned about not being re-employed. Many training packages are provided by State agencies such as FÁS and Fáilte Ireland. Companies can purchase training from such agencies or colleges. There is a wide range of training opportunities but where training is provided as part of a redundancy package, the employee is charged on a taxable benefit. Given the way the economy is changing and the increasing volume of people participating in lifelong learning, including additional training, does the Minister consider the tax code could be amended in this regard?