Eamon Scanlon (Sligo-Leitrim, Fianna Fail)
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198. To ask the Minister for Finance the reason the taxsaver scheme is not available to those commuting on the Sligo–Dublin train route; if he agrees that exclusion from the scheme is discriminatory to a region, particularly given the limited employment opportunities in the northwest; if there are plans to extend the scheme; and if he will make a statement on the matter. [38575/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 118(5A) of the Taxes Consolidation Act 1997 (TCA) provides an exemption from benefit-in-kind (BIK), subject to certain conditionality, where an employer purchases a travel pass for one of their employees or directors. This is commonly known as the TaxSaver scheme.

Under section 118B TCA, an employer and employee may also enter into a Revenue-approved salary sacrifice arrangement under which the employee agrees to sacrifice part of his or her salary, in exchange for the benefit.

Where a travel pass is purchased under the BIK scheme or through a salary sacrifice arrangement certain conditions must be met, for example:

- the cost incurred must relate to a monthly or annual bus, railway or ferry travel pass;

- the travel pass must be issued by or on behalf of one or more approved transport providers; and

- the approved transport provider must be contracted or licensed to provide the transport services covered by the travel pass.

While the conditionality around the BIK exemption for the Taxsaver scheme falls under the remit of the Minister for Finance, the scope and conditions of the travel passes on offer are a matter for the individual transport providers. Furthermore, in respect of the day-to-day operations of public transport, including TaxSaver ticket offerings, it is the National Transport Authority that also has responsibility for the regulation of fares charged to passengers in respect of public transport services provided under Public Service Obligation contracts.