Taxes Consolidation Act 1997 section 836

Allowances for expenses of members of Oireachtas

Section 836 exempts certain allowances paid to members of the Oireachtas from income tax and restricts the ability of members to claim separate deductions for expenses covered by those allowances.

• Allowances paid to TDs and senators under specified Oireachtas legislation — including the parliamentary standard allowance — are fully exempt from income tax and are not counted as income for Income Tax Acts purposes.
• The exemption extends to allowances for travelling facilities and to allowances payable under the Oireachtas (Allowances to Members) Act 1962.
• Because these allowances are intended as full settlement of members' duty-related expenses, members cannot claim a separate deduction under sections 114 or 115, even where actual expenses exceed the allowance received.
• An exception applies to government ministers, ministers of state, and the Attorney General, who may claim a section 114 deduction for the cost of maintaining a second residence necessitated by their duties, provided they represent a constituency outside the Dublin area or (in the case of a senator) their main residence is outside that area — but not for local property tax or water charges.