Michael McGrath (Cork South Central, Fianna Fail)
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278. To ask the Minister for Finance further to Parliamentary Question No. 59 of 26 February 2015, if the Revenue Commissioners' guidelines exist for tax practitioners on the treatment of expenses in such circumstances for contractors; and if he will make a statement on the matter. [11899/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that general guidance on the tax treatment of expenses is available on Revenue's website, including Statement of Practice SP/IT/2/2007 (Tax Treatment of the reimbursement of Expenses of Travel and Subsistence to Office Holders and Employees) and two information leaflets IT51 (Employees' Motoring/Bicycle Expenses) and IT54 (Employees' Subsistence Expenses). In 2013, Revenue published two Tax Briefings on the subject of the treatment of expenses for contractors.  Tax Briefing No. 3 of 2013 Reimbursement of Travel and Subsistence Expenses by Intermediaries addressed the general treatment of expenses in cases in which services were provided by an individual to an end-user through an intermediary, typically through a company structure.  Tax Briefing No. 4 of 2013 Revenue's Contractors Project specifically related to the project referred to in Parliamentary Question No. 59 of 26 February 2015. That publication set out Revenue's approach to the project and provided further guidance on the treatment of expenses.