As the Deputy will be aware, employees may claim a tax deduction in respect of (a) the cost of travelling expenses necessarily incurred in the performance of the duties of their employment or office; and (b) the cost of other expenses incurred wholly, exclusively and necessarily in the performance of the duties of their employment. However, these deductions do not ordinarily include the cost of travelling to and from a principal place of work.
With regard to considering any tax reliefs on the cost of the use of private vehicles when traveling to and from a place of work, I would draw the attention of the Deputy to the tax expenditure guidelines issued by my Department. Under the guidelines, the introduction of new tax incentive measures should only be considered in circumstances where there is a demonstrable market failure and where a tax based incentive is more efficient than a direct expenditure intervention. While I appreciate the particular contribution made by essential workers attending their place of employment at this time, a measure such as the one proposed does not appear to address a clear market failure, and I have no plans to introduce such a relief.