Dáil Éireann Debate, Tuesday - 7 April 2009
64 Deputy Phil Hogan asked the Minister for Finance if office holders, including Ministers, who have a State car and drivers at their disposal pay benefit-in-kind as a consequence; and if he will make a statement on the matter. [14618/09]
View answerI am informed by the Revenue Commissioners that the law governing benefit-in-kind in respect of company cars is set out in Section 121 of the Taxes Consolidation Act 1997. The section provides that the benefit-in-kind percentage charge is applied to the original market value of the car.
Office holders, including Ministers, who are provided with State cars and drivers, are not subject to a charge for benefit-in-kind on the private usage element of the car and driver provided. The reason for this is because the State cars provided by the Department of Justice are primarily supplied for security reasons, as evidenced by the use of Garda drivers.
