The Deputy will be aware that the administration of the tax code is a matter for Revenue. The Deputy will also be aware that, in accordance with the provisions of the Taxes Consolidation Act as regards the confidentiality of a taxpayer’s affairs, Revenue does not comment on the tax affairs of individual taxpayers.
On the general point raised by the Deputy, I am advised by Revenue that where an employer provides refunds to employees or former employees in relation to medical services paid for by the employees or former employees, the amounts refunded are subject to PAYE taxation. I am further advised by Revenue that certain medical services provided to employees as a benefit in kind, for example, where an employer employs or pays a retainer to a general practitioner, can be provided free of tax. These provisions are set out in published guidelines, and all employers are entitled to make use of them.