Brendan Griffin (Kerry, Fine Gael)
Link to this: Individually | In context | Oireachtas source

219. To ask the Minister for Finance to review the rates of travel, subsistence and overnight accommodation allowable to workers who must work away from home within the State (details supplied); if the current situation provides an adequate allowance or if it results in a higher tax liability for employers. [10484/16]

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

I am advised by the Revenue Commissioners that, by way of practice, employers may, without the deduction of tax, reimburse employees the expense of travel and subsistence wholly, exclusively and necessarily incurred in the performance of the duties of their employment. In that respect, there are two rate-related schemes by which such expenses may be reimbursed by the employer.  The first scheme provides for the reimbursement of subsistence expenses up to the level of the prevailing Civil Service rates while the second scheme provides for the reimbursement of subsistence expenses on a schedule of rates and related conditions which do no more than reimburse for actual expenditure incurred. Revenue approval is required for any such schedule.

I am advised by the Department of Public Expenditure and Reform that a review of travel and subsistence rates applying in the Civil Service was carried out in 2015 in consultation with the civil service unions. Revised rates became effective in July 2015 and there are no plans for a further review. The subsistence allowance payable is not intended to meet the whole cost of subsistence when absent from home and headquarters and is not intended to be a source of emolument or profit.