Vol. 505 No. 5
72 Mr. Allen asked the Minister for Finance the reason the flat rate schedule E expenses are not being implemented on a global basis within the sector represented by the Irish Federation of University Teachers in spite of the fact that its general secretary applied to the Revenue Commissioners for the expenses for all its members; and the reason university librarians are being excluded in spite of the negotiations. [14129/99]
I am informed by the Revenue Commissioners that a tax deduction for expenses incurred by employees is provided for under section 114 of the Taxes Consolidation Act, 1997. Expenses allowable to employees are confined to: expenses necessarily incurred in travelling in the performance of the duties of the employment; expenses wholly and exclusively and necessarily incurred in the performance of the duties.
Flat rate expenses deductions are generally negotiated between the Revenue Commissioners and representative bodies of groups of employees, e.g. trade unions, employees association, to apply on a global basis within the sector. This is good administrative practice both from Revenue's and from the particular sector's point of view. Following these negotiations agreement is reached on a global figure which would represent the amount of expenses wholly, exclusively and necessarily incurred by that particular group of employees in the performance of their duties.
The Revenue Commissioners have agreed flat rate expenses with the Irish Federation of University Teachers in respect of university teachers and lecturers. No flat rate expense allowance has been negotiated by IFUT on behalf of university librarians.
There is no legal prohibition on individual university librarians or any other employee making a claim which satisfies the relevant legal tests for expenditure incurred in the performance of their duties.
