W
WizardDr
Guest
A nice amendment in the Finance Bill for the public sector:
(Why on earth cant the rest of us have this??)
‘‘196A.—(1) Where any allowance to, or emoluments of, an
officer of the State are certified by the Minister for Finance,
having consulted with the Minister for Foreign Affairs, or with 5
such Minister of the Government as the Minister for Finance
considers appropriate in the circumstances, to represent compensation
for the extra cost of having to live outside the State
in order to perform his or her duties, that allowance, or those
emoluments, shall be disregarded as income for the purposes of 10
the Income Tax Acts.
(2) In this section—
‘emoluments’ means emoluments to which section 985A applies;
‘officer of the State’ means—
(a) a civil servant within the meaning of section 1(1) of the 15
Civil Service Regulation Act 1956,
(b) a member of the Garda Sý´ocha´ na, or
(c) a member of the Permanent Defence Force.
(Why on earth cant the rest of us have this??)
‘‘196A.—(1) Where any allowance to, or emoluments of, an
officer of the State are certified by the Minister for Finance,
having consulted with the Minister for Foreign Affairs, or with 5
such Minister of the Government as the Minister for Finance
considers appropriate in the circumstances, to represent compensation
for the extra cost of having to live outside the State
in order to perform his or her duties, that allowance, or those
emoluments, shall be disregarded as income for the purposes of 10
the Income Tax Acts.
(2) In this section—
‘emoluments’ means emoluments to which section 985A applies;
‘officer of the State’ means—
(a) a civil servant within the meaning of section 1(1) of the 15
Civil Service Regulation Act 1956,
(b) a member of the Garda Sý´ocha´ na, or
(c) a member of the Permanent Defence Force.