Following my 5 July reply in relation to PQ 33062/23, information on Shannon Foynes Port Company CEO as requested by the deputy is outlined below.
Car Allowance
Car allowance is fully taxable and as such the total of same is subject to PAYE, PRSI and USC deductions.
Other Payments/Benefit in Kind
The amount of €8,100 relates to Director's Board fees as set out in the CEO’s contract of employment.
As set out in the notes accompanying the table provided in my previous reply and in the interest of transparency, these small BIKs of <€1,000 form part of the business expenses of the Company and role of CEO where professional subscriptions and mobile phone/broadband expenses are incurred. These are incurred in the normal course of business and are necessary to fulfil the role and duties.