Vol. 460 No. 4
49 Mr. Kirk asked the Minister for Finance if he will consider making provision under the personal expenses heading of PAYE for employees who, because of major road construction work in their area, find travelling expenses to work increases in view of detours; and if he will make a statement on the matter. [1526/96]
The position is that tax relief is available to a PAYE taxpayer in respect of expenses which are wholly, exclusively and necessarily incurred in the performance of their duties. There is no relief available in respect of the costs of travelling to and from their place of work and I regret that I could not agree to introduce a relief on the lines suggested by the Deputy.
