Michael McGrath (Cork South Central, Fianna Fail)
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121. To ask the Minister for Finance if he has considered introducing alleviation or relief through the tax system in respect of the costs incurred by certain employees who have to travel long distances to and from work each day; and if he will make a statement on the matter. [33716/17]

Paschal Donohoe (Dublin Central, 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.  However, in this regard, return travel from home to work is not an allowable expense. I am aware that the matter has been raised previously in relation to certain employees and office holders who, given the nature of their work, would consider this Section to be overly restrictive.