The Northern Ireland Tax Committee, in its response to the HM Treasury consultation “Travel and subsistence discussion paper”, has pointed out that there are wider issues to be addressed as part of the review of the tax rules around travel and subsistence.

There may also be implications for human resources and other contractual obligations relating to employments generally. Any proposals to change the law governing the tax status of travel and subsistence expenses should only be made after examining these issues.

In its response, the Committee highlights that the outcomes reached should not result in revenue raising. Overall, the exchequer position arrived at should be neutral. A review should be undertaken within a two year period of the new rules being introduced to examine whether exchequer neutrality has been achieved and address any unintended consequences post implementation.

The Committee’s response is published here.