Leo Varadkar (Dublin West, Fine Gael)
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Question 276: To ask the Minister for Finance if companies and sole traders can claim VAT back on corporate dining; and if he will make a statement on the matter. [1349/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioner that businesses that are registered for VAT are generally entitled to claim input credit for VAT charged to them on goods and services used in the course of their taxable activities, except where entitlement to input credit is expressly disallowed by legislation. Section 12(3) of the Value Added Tax Act 1972, as amended, provides for the disallowance of input credit in respect of VAT relating to certain expenditure, including expenditure incurred on food and drink for a VAT-registered person or such person's employees or agents. This means that companies and sole traders cannot claim VAT back on corporate dining.

Leo Varadkar (Dublin West, Fine Gael)
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Question 277: To ask the Minister for Finance if staff working in a press office or public relations may claim their expenses against income tax under schedule E under the category of journalists; and if he will make a statement on the matter. [1350/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The position is that section 114 of the Taxes Consolidation Act 1997 provides for an income tax deduction in respect of expenses incurred wholly, exclusively and necessarily by an individual in the performance of the duties of his or her office or employment.

As regards the Schedule E flat rate expenses of journalists, these are only available to journalists employed in that capacity and paying tax under Schedule E (and within the scope of PAYE).

Finally, I am informed by the Revenue Commissioners that if an employee wishes to claim a tax deduction in respect of expenses wholly and exclusively and necessarily incurred (and not reimbursed by his or her employer or another party) in carrying out the duties of his or her employment, he or she may submit such a claim, including precise details of the expenditure, to his or her local Revenue office which will examine the matter.