Neale Richmond (Dublin Rathdown, Fine Gael)
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379. To ask the Minister for Finance his views on whether the budget 2023 decision regarding benefit-in-kind for company cars should be addressed for staff for whom the company car is a necessary part of the job and not a perk; and if he will make a statement on the matter. [2192/23]

Michael McGrath (Cork South Central, Fianna Fail)
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Regarding differentiation in BIK rules by use, an employee is chargeable to benefit-in-kind (BIK) where, by reason of his or her employment, a car is made available (without a transfer of ownership) to him or her and the car is, in the tax year, available for that individual’s private use, or to his or her family or household. By virtue of section 121(1)(b)(i)(I) of the Taxes Consolidation Act 1997, a car made available to an employee is deemed to be available for private use and a BIK charge arises even if the car is not used for private purposes. The BIK charge applies unless the terms on which the car is made available prohibit private use, and no such use is actually made of the car in the tax year. 

In summary, therefore under current legislation, it is not possible to make the distinction that the Deputy refers to in his question.