Skip to main content
Normal View

Dáil Éireann debate -
Tuesday, 22 Apr 1969

Vol. 239 No. 12

Ceisteanna—Questions. Oral Answers. - Taxing of Army Allowances.


asked the Minister for Finance why consolidated ration allowance, marriage allowance and children's allowance for serving Army personnel are taxed under the income tax code.

It is well settled law that cash allowances paid by an employer to an employee in lieu of meals or accommodation are assessable to tax as additional remuneration of the employee. This applies to all taxpayers.

Allowances paid to Army personnel in lieu of rations and in respect of their wives and families must be regarded as additional remuneration and subjected to tax accordingly.

I can quite understand that the CRA is taxable but could the Minister say if there is any other instance in which the allowances paid to children are taxable?

Yes. Civil servants get children's allowances which are taxable.