Taxes Consolidation Act, 1997
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PART 36 Miscellaneous Special Provisions | ||
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Allowances for expenses of members of Oireachtas. [ Section 4 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992 ] |
836.—(1) An allowance payable under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992 , shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts. | |
(2) Sections 114 and 115 shall not apply in relation to expenses in full settlement of which an allowance is payable under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992 , and no claim shall lie under those sections in respect of those expenses; but where a Minister of the Government, the Attorney General or a Minister of State, being— | ||
(a) a member of Dáil Éireann for a constituency outside the county borough and the administrative county of Dublin, or | ||
(b) a member of Seanad Éireann whose main residence is situated outside that county borough and administrative county, | ||
is, arising out of the performance of his or her duties as an office holder or as a member of the Oireachtas, obliged to maintain a second residence in addition to his or her main residence, he or she shall be granted a deduction under section 114 in respect of expenses incurred by him or her in maintaining that second residence. |