Paul Gogarty (Dublin Mid West, Green Party)
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Question 140: To ask the Tánaiste and Minister for Finance his views on an extension of the taxsaver commuter ticket scheme operated by Dublin Bus and Iarnród Éireann in conjunction with the Revenue Commissioners to include other bus companies offering a public transport service and capable of providing an appropriate ticketing service; and if he will make a statement on the matter. [29487/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the position in relation to travel tickets is that where an employer provides an employee with an annual or monthly travel pass, the cost of such a pass is not taxable. In addition, where an employee foregoes salary, and such salary foregone is used by the employee to purchase an annual or monthly travel pass, then the salary foregone is not taxable. Both of these instances are subject to certain conditions.

The relevant provisions are not confined to State owned forms of public transport.

At present, the requirement is that the travel pass must be issued by an "approved transport provider", defined as: CIE, any of its subsidiaries or a person who provides a passenger transport service under an arrangement entered into by CIE in accordance with Section 13(1) of the Transport Act, 1950; a private bus operator holding a passenger licence under Section 7 of the Road Transport Act 1932; the Railway Procurement Agency, any of its subsidiaries or a person who has entered into an arrangement with the agency in accordance with section 43(6) of the Transport (Railway Infrastructure) Act 2001 to operate a railway; a person who provides a ferry service within the State, operating a vessel which holds a current valid passenger ship safety certificate, passenger boat licence or high-speed craft safety certificate issued by the Minister for Communications, Marine and Natural Resources; or a railway designated as a light railway or as a metro in a railway order made under section 43 of the Transport (Railway Infrastructure) Act 2001.