Finance Act 2013
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Benefit in kind: miscellaneous amendments. |
13.— The Principal Act is amended, as respects the year of assessment 2013 and subsequent years of assessment— | |
(a) in section 116(1) by inserting the following definition— | ||
“ ‘employee’ includes the holder of an office;”, | ||
(b) in section 118(5A)(a) by inserting the following after “approved transport providers”: | ||
“and which must be for a service for which the approved transport provider is contracted or licensed”, | ||
(c) in section 118(5A) by substituting the following for paragraph (b): | ||
“(b) In this subsection ‘approved transport provider’ means— | ||
(i) a public transport operator within the meaning of section 2 of the Dublin Transport Authority Act 2008 , | ||
(ii) the holder of a licence in respect of a public bus passenger service under Part 2 of the Public Transport Regulation Act 2009 , or | ||
(iii) a person who provides a ferry service within the State, operating a vessel which holds a current valid— | ||
(I) passenger ship safety certificate, | ||
(II) passenger boat licence, or | ||
(III) high-speed craft safety certificate, | ||
issued by the Minister for Transport, Tourism and Sport.”, | ||
(d) in section 118B(2)(b) by substituting “the payment of emoluments by an employer” for “an emolument of the individual”, | ||
(e) in section 118B(3) by substituting “the payment of emoluments by an employer” for “an emolument of the individual”, | ||
(f) in section 118B(4) by substituting “the payment of emoluments by an employer” for “an emolument of the individual”, | ||
(g) in section 118B(5) by substituting “the payment of emoluments by an employer” for “an emolument of the individual”, | ||
(h) in section 120(1) by inserting “, public bodies” after “unincorporated societies”, | ||
(i) in section 120 by inserting the following after subsection (3): | ||
“(4) (a) This subsection applies where an expense, which if it had been incurred by a body corporate would be an expense of the kind mentioned in subsection 118(1)(a), is incurred by a public body in relation to a person who holds an office or exercises an employment in that or in another public body. | ||
(b) Where this subsection applies the expense shall be treated for the purposes of this Chapter as if it had been incurred by the public body in which the office is held or the employment is exercised and as if that public body was a body corporate. | ||
(5) For the purposes of this section ‘public body’ means— | ||
(a) the Civil Service of the Government and the Civil Service of the State, | ||
(b) the Garda Síochána, or | ||
(c) the Permanent Defence Force.”, | ||
and | ||
(j) in section 122(1)(a), in the definition of “the specified rate”, by substituting— | ||
(i) “4 per cent” for “5 per cent” in each place, and | ||
(ii) “13.5 per cent” for “12.5 per cent”. |