Willie O'Dea (Limerick East, Fianna Fail)

The proposed recommendation seeks to ensure training costs paid by an employer will not result in a benefit-in-kind charge applying to the employee. I am informed by the Revenue Commissioners that in circumstances where an employer either refunds course or examination fees on behalf of an employee or pays them directly on behalf of the employee, and the course undertaken is relevant to the employer's business, then a taxable benefit would not arise. In addition, my colleague, the Tánaiste and Minister for Finance, Deputy Cowen, has introduced section 22 to provide a new exemption to deal with the cost of retraining provided by an employer as part of a redundancy package. There has been substantial debate about that in the other House and people have sought to have the provision amended. We will leave it as it is, however, and see how it works out.