Taxes Consolidation Act 1997 section 195A

Exemption in respect of certain expense payments

Section 195A exempts from income tax certain travel and subsistence expense payments made to qualifying members of non-commercial bodies, in both the public and private sectors, where those payments do not exceed civil service rates.

• A non-commercial body is a board, council, or committee that is organised and operated solely for non-profit purposes and does not distribute income for the personal benefit of any officer, employee, or member.
• A qualifying member is an office-holder with no other duties in relation to the body (whether as an employee or otherwise) and whose annual emoluments from the body, excluding exempt expenses, do not exceed €14,000 (or €24,000 for the chairperson).
• The exemption applies to payments made by the body to or on behalf of a member for travel and subsistence expenses incurred in attending meetings of the body.
• The exempt amount is limited to the upper civil service travel and subsistence rates set by the Minister for Finance; any excess over those rates remains taxable.