Billy Timmins
Question:181 Mr. Timmins asked the Minister for Finance the reason a £5 daily out post allowance granted to two military camps (details supplied) is taxed. [18140/97]
Written Answers. - Defence Forces Allowances.
Section 110 of the Income Tax Act, 1967 provides that all salaries, fees, wages, perquisites of profits arising from an office or employment are chargeable to tax. The isolated outpost allowance comes within the scope of section 110 and is, therfore, taxable.