Revenue eBrief No. 025/25
24 January 2025
Exemption in respect of annual allowance for reserve members of the Garda Síochána
Tax and Duty Manual Part 07-01-24 - Exemption in respect of annual allowance for reserve members of the Garda Síochána - has been updated as a result of the passing of Finance Act 2024.
Section 25 of Finance Act 2024 amended section 204A of the Taxes Consolidation Act 1997 replacing the reference to the Garda Síochána (Reserve Members) Regulations 2006 [S.I. No. 413 of 2006] with a reference to the Garda Síochána (Reserve Members) Regulations 2024 [S.I. No. 64 of 2024]. This provided for the continuation of the exemption from income tax related to the allowance payable under the latest version of the Regulations.