Fiona O'Loughlin
Question:65. Deputy Fiona O'Loughlin asked the Minister for Finance the reason a self-employed person cannot qualify for a taxsaver ticket when travelling; and if he will make a statement on the matter. [36759/16]
View answerThursday, 24 November 2016
Questions (65)
Written answers
Section 118(5A) of the Taxes Consolidation Act 1997 exempts employees and directors from benefit-in-kind taxation where an expense has been incurred by an employer on the provision of a monthly or annual bus or train/Luas pass for the employee or director. The exemption also includes passes for travel on commuter ferry services which operate within the State in respect of journeys which begin and end in the State. The exemption does not extend to car parking charges which are purchased as part of a combined travel pass which includes car parking charges.
However the taxation concept of benefit-in-kind does not arise in the case of the self-employed, therefore they cannot avail of this exemption.