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Tax Reliefs.

Dáil Éireann Debate, Wednesday - 11 February 2004

Wednesday, 11 February 2004

Questions (109)

Charlie O'Connor

Question:

171 Mr. O'Connor asked the Minister for Finance if benefit in kind provision is planned in respect of Luas tickets; the position regarding same; and if he will make a statement on the matter. [4238/04]

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Written answers

The Finance Bill 2004, which was published last week, provides for an extension of the existing BIK tax exemption for employer provided travel passes to include Luas services which are due to commence from June 2004. Currently the exemption just covers CIE, or any of its subsidiaries, and those operators who have a licence under the Road Transport Act 1932. The Bill also clarifies that the exemption will apply where a pass-ticket covers more than one operator, for example, an integrated ticket covering Luas and Dublin Bus.

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