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Tax Code

Dáil Éireann Debate, Wednesday - 3 June 2020

Wednesday, 3 June 2020

Questions (92)

Duncan Smith

Question:

92. Deputy Duncan Smith asked the Minister for Finance if his Department will instruct businesses to base the benefit-in-kind company vehicle calculation on the previous year's mileage, that is 2019, as opposed to January 2020 for overall 2020 calculation in view of the fact that January is a month in which regular business operations are slowed due to a number of factors; and if he will make a statement on the matter. [9104/20]

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Written answers (Question to Finance)

As the Deputy will be aware, in accordance with section 101 of the Ministers and Secretaries (Amendment) Act 2011, the Revenue Commissioners are independent in the performance of their functions under, or for the purpose of, the laws governing the tax code.   

I am aware that, for the period of the current COVID-19 crisis, Revenue has already agreed concessional treatment in relation to the operation of benefit-in-kind (BIK) tax charge on employer-provided vehicles. Details of this can be accessed via the following link:

https://www.revenue.ie/en/corporate/communications/covid19/compliance-with-certain-reporting-and-filing-obligations.aspx

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