Michael McCarthy (Cork South West, Labour)
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11. To ask the Minister for Finance if he will report on the situation whereby a semi-State employee's travel expenses may be subject to various deductions by the Revenue Commissioners; the number of persons affected by this; and if he will make a statement on the matter. [35861/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that employers may reimburse, tax-free to office holders and employees, the expenses of travel, and subsistence relating to that travel, subject to certain conditions being fulfilled. The principal conditions are that:

- the office holder or employee must be temporarily away from his/her normal place of work in the performance of the duties of his/her office or employment;

- the travel expenses must be necessarily incurred in the performance of the duties of the office or employment; and

- the expenses of subsistence must attach to travelling necessarily incurred in the performance of the duties of the office or employment.

These conditions are set out in detail on the Revenue website at

I am further advised by the Revenue Commissioners that the treatment of travel expenses of an employee of a semi-State body should not differ from that of any other employee.  If the Deputy has particular circumstances in mind, he may wish to take his query up directly with the Revenue Commissioners at the following contact number (01) - 8589 999.