Eamon Scanlon (Sligo-Leitrim, Fianna Fail)
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129. To ask the Minister for Finance if he will implement a tax break or part exemption from taxation in respect of the reimbursement of expenses for employees who have to travel from their home to work; and if he will make a statement on the matter. [4060/17]

Michael Noonan (Limerick City, Fine Gael)
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Section 114 of the Taxes Consolidation Act 1997 provides for a tax deduction in respect of travel expenses which an employee or office-holder is necessarily obliged to incur in the performance of the duties of the office or employment.  In this regard, return travel from home to work is not an allowable expense and home may not be considered a place of work and this is a long-standing principle.  However, in the context of the annual Budget and Finance Bill cycle, I will examine any proposals that the Deputy may wish to put forward.