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