The information requested by the Deputy in relation to subsistence claims by - and the refund of all taxi costs to - staff is set out in the following table. As regards staff taxi payments, benefit in kind would only arise in respect of journeys to, or from, the place of employment of an employee where these are on a regular basis and not in compliance with the other criteria set out by the Revenue Commissioners.
|
|
2011
|
2012
|
2013
|
2014 (to date)
|
|
Subsistence
|
€96,050.76
|
€147,063.35
|
€247,047.77
|
€142,653.51
|
|
Taxis
|
€14,832.27
|
€27,354.14
|
€40,873.68
|
€28,704.33
|
|
Total
|
€110,883.03
|
€174,417.49
|
€287,921.45
|
€171,357.84
|
In addition, the Department has a contracted taxi service based in Dublin and the payments to that company in respect of usage of the service over the years in question are in the following table. An element of the cost relates to the administration cost invoiced. The taxi service is also used occasionally for conveying packages so not all of the costs are attributable to staff usage of the service.
|
2011
|
2012
|
2013
|
2014 (to date)
|
|
€7,870.24
|
€9,218.75
|
€15,803.78
|
€10,974.63
|
The Department's Appropriation Accounts are subject to annual audit by the Office of the Comptroller and Auditor General. The Department has not been audited for tax compliance on these payments or other benefits in kind by the Revenue Commissioners. The Department is vigilant in the conduct of its activities in these matters to ensure compliance with taxation legislation and Revenue guidelines.
