Dáil Éireann Debate, Wednesday - 24 February 2021
197. Deputy Louise O'Reilly asked the Minister for Finance if his attention has been drawn to allegations of abuses of the travel and subsistence payments that is country money within the construction sector; and if his Department is engaging with the Revenue Commissioners to ensure such abuse is brought to an end. [10007/21]
View answerI am advised by Revenue that employees in some sectors, such as the construction industry, may be required to travel to work at different sites. The payment of country money is designed to compensate such employees for expenses incurred travelling varying distances to and from building sites and to cover subsistence expenses.
Country money can be paid without deduction of tax where certain conditions are satisfied, and details of these conditions and the rates of country money which can be paid without deduction of tax, are available on the Revenue website.
The operation of the rules and conditions for the payment of country money is a feature of Revenue’s Audit and Compliance programmes. All records relating to the payment of country money must be retained by the employer and may be examined in the event of a Revenue compliance intervention. If, during the course of a Revenue compliance intervention, an employer is found not to have met the conditions for payment of country money the payments may be subject to tax, interest and penalties as appropriate.
If a person becomes aware of abuse of the payment of country money, they are encouraged to contact Revenue. A report can be made either by letter, e-mail or telephone to the person’s local Revenue office or by completing an online ‘Tax Evasion Report Form’ via the Revenue website. Any information provided is treated as strictly confidential.
