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Dáil Éireann díospóireacht -
Tuesday, 16 Feb 1993

Vol. 426 No. 1

Written Answers. - Tax Relief.

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.

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.

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