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Dáil Éireann debate -
Tuesday, 12 Jun 2001

Vol. 537 No. 5

Written Answers. - Tax Reliefs.

Olivia Mitchell

Question:

269 Ms O. Mitchell asked the Minister for Finance the number of employees per year who have claimed tax relief for expenditure on public transport tickets; and the number of employees who have benefited per year since the measure was introduced. [17051/01]

I am advised by the Revenue Commissioners that as employees are not required to include income arising from the provision of bus and rail passes by their employers in their tax returns there is, therefore, no basis on which to provide an estimate of the numbers involved.

In the case of employers the expense of providing bus and rail passes to employees is allowable as a deduction in arriving at profits for tax purposes. However, the employer's tax return of income does not contain an entry in respect of this item and the employer's profit and loss account does not normally distinguish between this particular expense and other employment-related expenses. In these circumstances there is no basis on which a reliable estimate of numbers involved can be provided.
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