Taxes Consolidation Act 1997 section 195E

Exemption in respect of certain expenses of members of Disabled Drivers Medical Board of Appeal

Section 195E exempts from income tax certain travel and subsistence expenses paid to medical practitioners who are members of the Disabled Drivers Medical Board of Appeal.

• Payments made on or after 1 November 2023 by or on behalf of the Minister for Finance to members of the Disabled Drivers Medical Board of Appeal for travel and subsistence expenses incurred while attending board meetings are eligible for exemption.
• The exemption applies only to the extent that payments do not exceed the relevant civil service travel and subsistence rates set by the Minister for Public Expenditure, National Development Plan Delivery and Reform. Any excess is taxable under normal rules.
• Qualifying expenses are fully exempt from income tax and are not included when calculating taxable income under the Income Tax Acts.
• Travel for this purpose covers car, motorcycle, taxi, bus, rail, boat or aircraft, and a member must be a medical practitioner currently registered under the Medical Practitioners Act 2007.