Leo Varadkar (Dublin West, Fine Gael)
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Question 311: To ask the Minister for Finance if benefit in kind is applied to the company cars of chief executive officers of State agencies; if the tax treatment differs from the private sector; and if he will make a statement on the matter. [38278/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Benefit in kind taxation is applicable to all cars made available to an employee or office holder (including Chief Executive Officers of State Agencies) by their employer or by a person connected with their employer in accordance with the provisions of section 121 of the Taxes Consolidation Act 1997.

There is no difference in treatment between the public and private sector.