The total amount spent on staff travel and subsistence payments and staff taxi payments by my Department for the period 2008 to 17 December 2014 is outlined in the following table.
|
Description
|
2008
€000s
|
2009
€000s
|
2010
€000s
|
2011
€000s
|
2012
€000s
|
2013
€000s
|
up to 17 Dec 2014
€000s
|
Total
€000s
|
|
Travel and Subsistence
|
€4,259
|
€3,117
|
€3,069
|
€3,075
|
€4,995
|
€4,790
|
€4,274
|
€27,579
|
|
Taxi
|
€61
|
€49
|
€49
|
€35
|
€93
|
€107
|
€37
|
€431
|
Staff in the Department are paid travel and subsistence expenses where such costs are incurred wholly and exclusively in the course of a person’s business. This does not attract benefit in kind. Travel and subsistence expenses are paid in accordance with Civil Service rules and regulations. Where taxi costs are paid in the normal course of business they are not subject to benefit in kind and the Department does not pay other than for a person’s work. Given the nature of the Department’s business significant numbers of staff incur travel and subsistence expenses in carrying out their duties.
The integration of over 1,800 HSE and FÁS staff during 2012 did result in increased taxi and travel and subsistence costs for the Department.
Currently the Department makes no payments that are subject to BIK. In 2011 and 2012 BIK payments were made to staff working in the IS Services area in respect of mileage. These were paid through the Department’s payroll and were subject to PAYE and PRSI deductions. These allowances were reviewed in 2012 as part of the review of all allowances requested by the Department of Public Expenditure and Reform (DPER) and as a result these allowances were withdrawn on 31 December 2012.
No tax compliance audits have or are being conducted by the Revenue Commissioners.
