Vol. 527 No. 5
145 Mr. N. Ahern asked the Minister for Finance if he will clarify the situation in relation to the giving of personal computers for home use to employees; if they are liable to benefit in kind; if he will amend the regulations in this regard; if Ireland is the only EU country that has such a provision; if this is in line with our status as the leading IT country in the EU; if he will change the rules in this regard; and if he will make a statement on the matter. [29187/00]
A benefit-in-kind charge arises where a company incurs expenses in providing an asset solely or partially for an employee's own use. A benefit-in-kind charge would not arise where a company provides a computer to an employee solely for work purposes.
On the other hand, a computer provided to an employee for home use rather than for work purposes would attract a charge to income tax under the benefit in kind legislation.
At present a number of individuals telework from home. They are frequently provided with computers, and accessories such as printers, scanners and other communication equipment such as modems and fax machines, by their employers to enable them perform their duties of employment.
These items would not normally attract a benefit-in-kind charge as they would be regarded as essential requirements for teleworking – in essence, they form part of the office facility for work. Revenue regard personal use of such equipment as incidental and, therefore, no benefit-in-kind charge arises.
