Alan Kelly (Tipperary, Labour)
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153. To ask the Minister for Finance if fully vouched employment expenses payable on production of receipts amounting to £336.59 (details supplied) to an Irish citizen domiciled here by a UK organisation which is regarded as tax free in the UK is similarly tax free here for the purposes of the completion of their form 12 online; and if he will make a statement on the matter. [5921/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that, in accordance with section 114 Taxes Consolidation Act 1997, where an employee:

- is necessarily obliged to incur expenses of travelling (and subsistence relating to that travel) in the performance of the duties of his or her employment; and

- is reimbursed by his or her employer in respect of such travel and subsistence on the basis of vouched receipts,

such reimbursement may be made free of tax.

Having regard to your specific query, provided the requirements of section 114 (as outlined above) are satisfied, the payment may be made tax free. In such circumstances, the employee would not include such reimbursements as income or an expense when filing an income tax return for that year.