TAXSAVER SCHEME
(www.taxsaver.ie)

TERMS AND CONDITIONS FOR EMPLOYERS

1. These terms and conditions are applicable to employers who wish to sign up and register as employers under the Taxsaver Scheme operated by Bus Atha Cliath-Dublin Bus  (“Dublin Bus”) and Iarnród Éireann- Irish Rail (“Irish Rail”) for employer pass tickets  (the “Taxsaver Scheme”) and shall be known as the “Terms and Conditions for Employers” or “Terms and Conditions”.

2. Registration of the Employer under the Taxsaver Scheme can only take place online on http://taxsaver.ie. Employer agrees to register online on www.taxsaver.ie in accordance with the procedures therein.

3. All orders placed prior to the notified deadline date will be processed and delivered to the company employer at least three days before the start of the Monthly or Annual ticket.

4. Registration is subject to acceptance by Employer of these Terms and Conditions for Employers.  By clicking on the Acceptance below, Employer acknowledges that he has read, understood and agreed to these Terms and Conditions.  These Terms and Conditions shall apply to and be legally binding upon each Employer who registers under the Taxsaver Scheme. The Employer must (a) tick the box online where indicated that he has read, understood and agreed to these Terms and Conditions and (b) insert the name and address of the Employer in the Acceptance Box below

5. Employer must have a designated Account Number allocated to them for access to the Taxsaver Scheme and this is only allocated after the registration process is completed which includes accepting these Terms and Conditions for Employers.

6. Employer covenants and undertakes with each of Dublin Bus and Irish Rail to comply fully with the terms and conditions for employer pass tickets set down by legislation for travel pass schemes and identified by the Revenue Commissioners of Ireland in the Revenue Tax Briefing Guide at http://www.revenue.ie/en/tax/it/leaflets/benefit-in-kind/passes.html  (the “Revenue Terms and Conditions”).

7. Employer agrees to administer the employer pass scheme in accordance with the Revenue Terms and Conditions and acknowledges that neither Dublin Bus nor Irish Rail has any liability in relation to the administration of the employer pass scheme by the Employer, nor  without limitation, have Dublin Bus or Irish Rail any liability for the administration of any salary sacrifice arrangements, salary deductions, administration of PAYE/PRSI, alteration to terms and conditions of employment or otherwise which Employer acknowledges are its responsibility.

8. Employer agrees that only the ticket types available for the employer pass ticket scheme operated by Dublin Bus and Irish Rail, on www.taxsaver.ie are available for purchase and agrees that Employer shall purchase these as and when required, (following registration) and not employees.

 Employer agrees to pay Dublin Bus or Irish Rail, as the case may be in advance in full for  all employer pass tickets purchased by it under the Taxsaver Scheme, in accordance  with payment terms set down by Dublin Bus/Irish Rail when ordering  the tickets.  Employer agrees that it shall purchase the tickets under Taxsaver Scheme and not its  employees. Employer agrees that it shall then make them available to its employees who  have signed up for employer pass tickets under the scheme operated by Employer in  accordance with the Revenue terms and conditions. Payment methods acceptable are as  follows:

 (A)  Credit Card: Payment in full is made at time of on line order

 (B) Direct Debit: Payment in full is taken from nominated bank account within 3-7    days from date of online order – Employer Company must complete a direct debit   mandate in favour of Dublin Bus or Irish Rail (as the case may be);

 (C)  Cheque or EFT: In respect of monthly tickets payment in full must be received    (and cleared) prior to dispatch date of tickets to customer. In respect of annual    tickets payment must be received cleared) within 14 days of invoice date.

 The currency of payment shall be euro (€). 

9. Employer acknowledges and agrees with each of Dublin Bus and Irish Rail that neither Dublin Bus nor Irish Rail is giving any tax advice to Employer or its employees, neither Dublin Bus nor Irish Rail is responsible for any tax savings or otherwise, salary sacrifice arrangements, alteration to terms and conditions of employment, or administration of scheme and that these are the responsibility of Employer.

10. Employer agrees that Dublin Bus or Irish Rail (as the case may be) may withhold employer pass tickets where payment in full has not been received by Dublin Bus or Irish Rail (as the case may be) in respect of employer pass tickets ordered by Employer under the Taxsaver Scheme.

11. Employer agrees and acknowledges with each of Dublin Bus and Irish Rail that employer pass tickets issued by Dublin Bus/Irish Rail pursuant to the Taxsaver Scheme, are issued subject to the terms and conditions of carriage and applicable bye-laws, notices and regulations of each of Dublin Bus, Irish Rail and Luas respectively. Employer agrees to bring these to the attention of each of its employees who avail of the employer pass scheme through Taxsaver.  These are available on the following links:

 Coras Iompair Eireann Bye-Laws (Confirmation Order 1984 (railways), Statutory Instrument  No. 109/1984 available at http://www.statutebook.ie/1984/en/si/0109.html

 Conditions of Carriage of Passengers and their Luggage (June 2004) Iarnrod Eireann-Irish Rail available at http://www.irishrail.ie/home/faq.asp under Question: “Where can I find the Conditions of Carriage?”

 Dublin Bus Bye-Laws available at: http://www.dublinbus.ie/en/About-Us/Dublin-Bus-Bye-Laws/

 Luas Bye-Laws (re Bus & Luas, Rail & Luas ticket types under Taxsaver Scheme), Statutory Instrument No. 100/2004 available at http://irishstatutebook.ie/2004/en/si/0100.html

 Employer acknowledges that the “Luas” is operated by the Railway Procurement Agency  under separate legislation and not CIE or Dublin Bus or Irish Rail, and is a separate entity  to Dublin Bus and Irish Rail and CIE (Coras Iompair Eireann). Employer acknowledges  that the employer pass tickets issued under the Taxsaver Scheme also have certain  conditions which are also identified on the website of the Taxsaver Scheme under “Ticket  Conditions” under “Commuter” section of the website.

12. Employer agrees to nominate a designated contact person who shall be responsible for placing orders on behalf of the Employer in respect of its employees under the Taxsaver Scheme and who shall be responsible for dealing with all payments in respect of such orders on behalf of the Employer and Dublin Bus/Irish Rail reserve the right to deal solely with the designated contact person on all matters pertaining to the Taxsaver Scheme.

13. Employer shall fully comply with the provisions of the Data Protection Act 1988 and the Data Protection (Amendment) Act 2003  and all regulations made there under (the “Data Protection Legislation”) in connection with all personal data held by it on any living individual such as its employees, especially for example in relation to photo identification for employee pass tickets made available to the Employer under the Taxsaver Scheme, including the processing, collecting, retrieving, disclosing, and use of such data whether on a computer or in a manual form, which shall be done by Employer in compliance with the Data Protection Legislation. This shall include security of access to such information and photo identification and encryption where necessary.

14. Insofar as Dublin Bus or Irish Rail produce, process, collect, retrieve, disclose or retain photo identification of living individuals who are employees of Employer for the purposes of the issue of employer pass tickets under the Taxsaver Scheme, Dublin Bus and Irish Rail agree that they shall process these in accordance with the provisions of the Data Protection Legislation.

15. Employer acknowledges that Dublin Bus and/or Irish Rail may increase the price of employer pass tickets on any given route, at any time, in line with a published general fares increase and agrees to pay such increased amount(s) in respect of the purchase of such tickets or where tickets have already been ordered.

16. Employer acknowledges that employer pass tickets issued to it under the Taxsaver Scheme are non-transferable and specific to employees for whom they are purchased, and Employer covenants and undertakes to procure compliance of this condition with its employees who are provided with tickets by Employer under the Taxsaver Scheme.

17. Replacements of employer pass tickets issued under the Taxsaver Scheme  for lost or stolen tickets will be subject to the following provisions:

a. replacements shall only be issued once in any twelve-month period;
b. employees must report to Garda Siochana lost or stolen employer pass tickets to an Garda Siochana and the designated company person in the employer company;
c. the designated company person must then notify Dublin Bus or Irish Rail (as the case may be) in writing and provide supporting documentation e.g. letter from employee and copy of incident report from An Garda Siochana. This documentation may be sent by email;
d. A replacement fee will be charged at the rate of €10 - €100.

18. Damaged employer pass tickets issued under the Taxsaver Scheme will be dealt with as follows:

a. these will only be replaced at the discretion of Dublin Bus/Irish Rail;
b. The damaged ticket must be returned to Dublin Bus/Irish Rail before request for a replacement can be considered.

19. Refunds: The following provisions shall apply to refunds/credits: All refunds/credits are purely at the discretion of the company but under the Revenue Commissioner Terms and Conditions referred to at Condition 6 set out above, of these Taxsaver Terms and Conditions and must be processed through the company. All tickets must be returned to Dublin or Irish Rail with a cover note on company headed paper outlining the reason for the refund application.    Annual tickets are based on a 10 month rate, with two months free and this discount is withdrawn if the ticket is cancelled so the refund/credit is based on the regular monthly rate by the number of months used Annual Tickets purchased through the Taxsaver Scheme normally have employer conditions that can vary from company to company (employer company). There is no refund given to Replacement Annual Tickets that were lost, stolen or destroyed during the year.  Refunds on Annual Tickets will be calculated as follows: The cost of the appropriate Monthly Ticket multiplied by the number of months used is deducted from the amount paid for the Annual Ticket. There is no administration fee involved.

20. Employer pass tickets issued under the Taxsaver Scheme are valuable items and Employers are encouraged to advise employees to take out insurance cover for same under the “all risks” section of their home insurance policies.

21. Misuse of any employer pass tickets issued under the Taxsaver Scheme will be deed as violating the terms and conditions of carriage and bye-laws of Dublin Bus/Irish Rail/ or Luas as the case may be and subject to confiscation.

22. Neither Dublin Bus nor Irish Rail will be liable for any delay or interruption to bus/rail services where such delay or interruption is caused by reasons beyond their control including industrial disputes, machine break-down, interruption in supply of power, materials.

23. Bus and Rail services operated by Dublin Bus and Irish Rail may be subject to alteration or cancellation and customers are advised to check before setting out therefore.

24. Dublin Bus and Irish Rail reserve the right to vary the times of bus and rail services operated by them respectively.

25. Dublin Bus and/or Irish Rail may terminate the participation of Employer in Taxsaver Scheme at any time forthwith by notice in writing where (a) employer pass tickets furnished by them remain unpaid or (b) Employer is in breach of these Terms and Conditions or any one of these Terms and Conditions  or (c) an insolvency event occurs in relation to an Employer such as if Employer commits an act of bankruptcy or becomes bankrupt or any application is made under any bankruptcy legislation in force, or any composition or arrangement with or for the benefit of creditors, any sequestration of the estate of Employer or otherwise or if a trustee is appointed on behalf of creditors, or being a company, if Employer enters into voluntary or compulsory liquidation, or receivership, or examinership, or if a receiver, administrative receiver, liquidator, provisional liquidator, examiner, interim examiner, administrator, is appointed over any of its assets of undertaking.

26. These Terms and Conditions shall be governed by and construed in accordance with the laws of Ireland and Employer hereby irrevocably submits to the exclusive jurisdiction of the courts of Ireland for all purposes in connection therewith.

 ISSUED BY
 BUS ATHA CLIATH-DUBLIN BUS   / IARNROD EIREANN-IRISH RAIL