Michael McGrath (Cork South Central, Fianna Fail)
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110. To ask the Minister for Finance if a benefit in kind incentive is being considered for the use of hybrid electric vehicles and plug in hybrid electric vehicles; the estimated full year cost of such an incentive; and if he will make a statement on the matter. [27101/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Energy and Environmental Tax Strategy Group Paper will examine the issue of the tax treatment of private cars when provided by an employer to an employee.

It is the long standing practice of the Minister for Finance not to comment on measures which may or may not be included in the upcoming budget.