Alan Kelly (Labour)

I move recommendation No. 8:

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

"PART 1

FAILURE BY EMPLOYER TO REIMBURSE TRAVEL COSTS

1.—Where an employee incurs travel costs in connection with his or her employment, which are not reimbursed by an employer, the employee may be afforded a relief on such travel costs against his or her liability to income tax in connection with the employment.".

This is a common sense recommendation but it probably needs to be redrafted. I will not press the recommendation. Travel costs are not tax deductible for a number of small businesses which do not derive any benefit from them. A recommendation such as this one, if redrafted, could encourage greater use of public transport rather than using cars for business purposes. If the Government were to adopt such a measure, I can understand why a certain cap or scale would have to be put in place, and such travel expenditure also would have to be receipted. Some small businesses cannot afford additional travel costs to which tax deductions apply. If the Government were to consider providing relief in this area, it would encourage the use of public transport.