Pearse Doherty (Donegal South West, Sinn Fein)
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To ask the Minister for Finance the reason for his change in policy regarding claiming travel expenses for self-employed persons who travel to their place of work in the Cork region; and the reason this policy change has been backdated to 2008. [13466/13]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that there is no change in policy regarding claiming travel expenses for self-employed persons. The position is that self-employed persons may not claim travel expenses in respect of travel from home to work; and that travel and subsistence expenses must be incurred for business purposes as provided for in sections 81 and 114 of the Taxes Consolidation Act 1997. Further clarification is provided in Information Leaflet IT54, and in Statement of Practice SP-IT/2/07, both available at the website www.revenue.ie. As there has been no change in policy, the question of backdating to 2008 does not arise. For completeness, I am further informed that these provisions are featuring in the Revenue Commissioners compliance programme for 2013.

Simon Harris (Wicklow, Fine Gael)
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To ask the Minister for Finance the consequences for an employer refusing to provide a P45; the measures of recourse for a person in seeking to obtain a P45 when an employer is refusing to provide it; and if he will make a statement on the matter. [13467/13]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that Regulation 20 of the Income Tax (Employments) (Consolidated) Regulations, 2001 (more commonly known as the PAYE Regulations) obliges an employer, on cessation of an employment, to send a Form P45 to the Revenue Commissioners and give copies of that Form P45 to the employee. An employer who fails to comply with Regulation 20 may, by virtue of Section 1052 Taxes Consolidation Act 1997, be liable to a penalty of €3,000.

As to the measures of recourse for a person in seeking to obtain a Form P45, such person should report the matter to his or her local Revenue office which will take whatever steps that are necessary to obtain the Form P45 from the relevant employer.

If the Deputy wishes to pass the details of the particular case giving rise to his Question to my officials, they will pass them on to the Revenue Commissioners for examination and necessary action.