Pat Deering (Carlow-Kilkenny, Fine Gael)
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Question 127: To ask the Minister for Finance the reason Revenue has allowed only €13.71 plus 50 cent per mile to be paid tax free to GAA referees, considerably less than its own guidelines and Civil Service rates. [12416/12]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that, for reasons of taxpayer confidentiality, they cannot comment on specific cases. However, I am informed by the Revenue Commissioners that their views on the tax treatment of the reimbursement of expenses of travel and subsistence have been in the public domain for some considerable time and are contained in their Statement of Practice titled Tax Treatment of the Reimbursement of Expenses of Travel and Subsistence which is available on their website at www.revenue.ie.

In that Statement of Practice, they set out their views on the tax treatment of expenses in a wide range of situations, and I am including the following extract, which seems to be the most relevant, for the information of the Deputy: Individuals carrying out work on a voluntary and unpaid basis.

Notwithstanding anything contained in tax law or in this Statement of Practice, the reimbursement of expenses of travelling and subsistence to individuals who work on a voluntary and unpaid basis for organisations whose functions and aims are both altruistic and non-commercial (for example, voluntary unpaid workers working for charities, sports bodies, etc.) may be paid tax-free provided the expenses of travelling and subsistence -

(a) merely put the unpaid individual in a position to carry out his/her work; and

(b) no more than reimburse the individual the expenses actually incurred by him/her and do not exceed what are known as the Civil Service rates for reimbursement of expenses of travelling and subsistence.

The Revenue Commissioners further inform me that they do not determine the nature and quantum of payments made by any body, including sports bodies, to their officials, staff or volunteers. That is entirely a matter for those bodies. If a body wishes to reimburse an official the expenses of travel and subsistence at rates less than what are known as the Civil Service rates, then that is a matter for that sports body. If a body wishes to pay a higher figure than the Civil Service rates, then it is unlikely that such an amount would be simply a matter of reimbursement of expenses. The question of the tax treatment of the excess would then arise.

The current Civil Service motor travel rates are -

In addition, the current Civil Service domestic subsistence day rates are -