Oireachtas (Allowances To Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992

Allowance payable under section 3 to be exempt from income tax.

4.—(1) An allowance payable under section 3 of this Act shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

(2) The provisions of rules 3 and 4 of Schedule 2 to the Income Tax Act, 1967 , shall not apply or have effect in relation to expenses in full settlement of which an allowance is payable under the said section 3 and no claim shall lie under those rules in respect of those expenses:

Provided that where a Minister of the Government, the Attorney General or a Minister of State, being—

(a) a member of Dáil Éireann for a constituency which is outside the county borough and the administrative county of Dublin, or

(b) a member of Seanad Éireann whose main residence is situated outside the said county borough and administrative county,

is, arising out of the performance of his duties as an office holder or as a member of the Oireachtas, obliged to maintain a second residence, in addition to his main residence, he shall be granted a deduction under the said rule 3 in respect of expenses incurred by him in maintaining that second residence.