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Dáil Éireann debate -
Wednesday, 20 Mar 2002

Vol. 550 No. 4

Written Answers. - Tax Reliefs.

Olivia Mitchell

Question:

303 Ms O. Mitchell asked the Minister for Finance the position regarding the qualification of car parking charges for tax relief on the same basis as public transport costs where long stay park and ride facilities are available at DART and train stations. [8838/02]

Exemption from tax on the benefit-in-kind charge arising to employees who receive certain monthly bus or rail passes from their employers was introduced in the Finance Act, 1999. There is, however, no specific provision in the legislation to provide for tax relief in respect of car park charges incurred by such employees when using available park and ride facilities such as those at DART and train stations.

The rules governing the granting of tax relief in respect of expenses incurred by employees are contained in section 114 of the Taxes Consolidation Act, 1997. To qualify for a tax deduction expenses must be wholly, exclusively and necessarily incurred in the performance of the duties of the office or employment. The car parking charges referred to by the Deputy would not come within these provisions and accordingly would not qualify for tax relief.

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