Olivia Mitchell (Dublin South, Fine Gael)
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Question 220: To ask the Minister for Transport if, in the interests of promoting public transport use, he will broker negotiations and agreement between the Department of Finance and the RPA in order that the LUAS smart card users can avail of tax credit. [4629/07]

Martin Cullen (Waterford, Fianna Fail)
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Tax relief is currently available in respect of monthly and annual public transport tickets provided to employees. This applies to monthly and annual Luas tickets in the same way as it applies to tickets from other public transport operators. The Luas smartcard does not carry monthly and annual Luas tickets and therefore the question of applying the tax reliefs to the Luas smartcard does not arise.