Finance Act, 1994

Tax treatment of expenses of members of the Judiciary.

164.—(1) In this section, “a member of the Judiciary” means—

(a) a judge of the Supreme Court,

(b) a judge of the High Court,

(c) a judge of the Circuit Court, or

(d) a judge of the District Court.

(2) An allowance payable by way of an annual sum to a member of the Judiciary in accordance with the provisions of section 5 of the Courts of Justice Act, 1953 , and which has been determined, in accordance with the provisions of paragraph (c) of subsection (2) of the said section 5, by the Minister for Justice in consultation with the Minister for Finance to be in full settlement of the expenses which such a person is obliged to incur in the performance of his duties as a member of the Judiciary and which are not otherwise reimbursed either directly or indirectly out of moneys provided by the Oireachtas, shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

(3) 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 referred to in subsection (2) is payable and no claim shall lie under those rules in respect of those expenses.