asked the Minister for Finance if he will state what is the mileage rate allowed to (1) officials and (2) private individuals using private cars on Government business; and if he will also state what is the amount allowed by the income-tax authorities in respect of car usage for the purpose of computing a person's net income where his gross salary covers travelling expenses.
Ceisteanna—Questions. Oral Answers. - Motoring Mileage Allowances.
Subject to the condition that where ordinary means of locomotion could have been used without detriment to the public interest, the amount to be allowed must not exceed the cost of ordinary means of locomotion, the mileage rates at present allowable to officials or to private individuals using their own cars on Government business are as follows:—
|
Cars up to 7 h.p. |
4d. per mile. |
|
Cars over 7 and under 10 h.p. |
5d. per mile. |
|
Cars of 10 h.p. and over |
6d. per mile. |
With regard to the second part of the question, there is no standard rate of allowance for income-tax purposes. The allowance must have regard to the facts of the particular case. The amount of the deduction for expenses allowed in computing the assessment on the salary of a taxpayer is the amount expended "wholly, exclusively, and necessarily in the performance of" the duties of his office or employment.
Is the Minister aware that, in computing means for income-tax purposes, the income-tax authorities in some cases allow only 2d. and less than 2d., and does he consider that that is a fair amount?
I cannot express any opinion on that matter. The administration of the income-tax code is entirely in the hands of the Revenue Commissioners.