asked the Minister for Finance if he is aware of the plight of individuals who reside in this country and work abroad with no income tax allowance for the considerable travel costs involved travelling to and from their work and if he will make a statement on the matter.
Written Answers. - Income Tax Allowances.
78.
I am not aware of any particular problems in relation to travel costs being experienced by individuals residing in Ireland and working abroad. When accepting an employment abroad an Irish resident might normally be expected to negotiate terms of employment which would take into account any special travelling costs.
Expenses incurred in travelling between home and place of work, whether in Ireland or abroad, are essentially a part of an individual's personal living costs and, accordingly, vary between one person and another depending on the choice of residence and mode of transport. If over and above the personal allowances, relief for travelling expenses generally were introduced it would be extremely difficult to withhold similar relief in respect of other items of personal expenditure, which might be thought to have an equally meritorious claim for consideration. The way would be open to all sorts of claims arising out of the personal and domestic circumstances of the taxpayer — which would be very difficult to refuse — and a serious loss of revenue would ultimately be involved.