Taxes Consolidation Act 1997 section 204A

Exemption in respect of annual allowance for reserve members of the Garda Síochána

Section 204A exempts the annual allowance payable to reserve members of the Garda Síochána from income tax.

  • The annual allowance paid to Garda Síochána reserve members to cover out-of-pocket expenses is fully exempt from income tax and is not reckoned in computing income for Income Tax Act purposes.
  • The exemption has applied since 1 January 2014, originally under Regulation 15 of the Garda Síochána (Reserve Members) Regulations 2006 (S.I. No. 413 of 2006), and now under Regulation 14 of the Garda Síochána (Reserve Members) Regulations 2024 (S.I. No. 64 of 2024).
  • Finance Act 2024 section 25 updated the legislative reference from the 2006 Regulations to the 2024 Regulations, ensuring the exemption continued without interruption.
  • Allowance payments made under the 2024 Regulations from 20 February 2024 onwards remain exempt, even though the legislative amendment only took effect on 1 January 2025, by virtue of section 26(2)(f) of the Interpretation Act 2005.

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