Róisín Shortall (Dublin North West, Social Democrats)
Link to this: Individually | In context | Oireachtas source

139. To ask the Minister for Finance to rectify an anomalous tax situation for a person (details supplied) in Dublin 9. [3011/16]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I am advised by the Revenue Commissioners that section 114 of the Taxes Consolidation Act 1997 provides for a tax deduction in respect of travel expenses necessarily  incurred in the performance of the duties of an office or employment. Subject to certain exceptions explicitly provided for in legislation, expenses incurred in travelling to or from work do not qualify for a tax deduction as such travel is not part of the performance of the duties of the employment or office. Expenses incurred in travelling from one place of work to another place of work in the course of the duties of an office or employment may, subject to the particular circumstances, be deducted for tax purposes. This approach to the tax treatment of expenses of travel for office holders and employees is long established and there was no change to this treatment in 2015.

The specific scenario referred to by the Deputy was included in one of the submissions made to my Department in 2015 in response to the Consultation on Expenses of Travel and Subsistence for Employees and Office Holders. The matter will be considered as part of the ongoing review of those submissions.