Part 36-0-15 Representative Church Body – Cost of living Accommodation Allowance 1. Introduction Section 837 of the Taxes Consolidation Act 1997 entitles a member of the clergy or a minister of any religious denomination to claim certain deductions against any profits, fees or emoluments arising from his or her profession. Under existing arrangements, the “Cost of Living […]

Why join?

Unlike irishstatutebook.ie, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.