Revenue eBrief No. 226/24

23 August 2024

Allowances, Expenses and Gratuities payable to Local Authority Chairpersons and Members

Tax and Duty Manual Part 05-02-14 - Allowances, Expenses and Gratuities payable to Local Authority Chairpersons and Members - has been updated as follows: -

• Paragraph 3 has been updated and renamed "Annual Remuneration Payment", 
• Paragraph 7 provides guidance in regard to the exemption from tax that is available for maternity-related administrative support allowance payments to Local Authority members, subject to certain conditions being met,
• Paragraph 8 provides guidance in regard to the tax treatment of security allowance payments to Local Authority members,
• Paragraph 9 provides guidance in regard to the application of mandatory reporting requirements under Enhanced Reporting Requirements [ERR] to travel and subsistence expense payments to Local Authority Members, and
• Appendix 2 has been updated to reflect changes included in the Directions issued under Regulation 17 of the Local Government (Expenses of Local Authority Members) Regulations 2021 (S.I. No. 313 of 2021).