Liz McManus
Ceist:57 Ms McManus asked the Minister for Finance if he will allow people who work in part-time fire services around the country apply for tax relief on the cost of their transport to and from work.
Vol. 426 No. 1
57 Ms McManus asked the Minister for Finance if he will allow people who work in part-time fire services around the country apply for tax relief on the cost of their transport to and from work.
I have been advised by the Revenue Commissioners that the cost of travelling to a place of employment is not allowable as an expense as these expenses are not wholly, exclusively and necessarily incurred in the performance of an office or employment.