I propose to take Questions Nos. 202 and 204 together.
Under the Presidential Establishment (Amendment) Act, 1973, the personal remuneration of the President is set at the rate paid to the Chief Justice plus ten per cent. In accordance with the Act, the personal remuneration of the current President is €325,507 p.a. and is subject to the normal income tax code including the Universal Social Charge. The remuneration of the current President is protected under the Constitution by virtue of Article 12.11.3 which provides that the emoluments and allowances of the President shall not be reduced while in Office.
In line with its stated intention to provide for reduced salary rates for new members of the judiciary, the Government has provided for a revised rate of pay of €249,014 to apply to the person who takes up the office of President following the enactment and commencement of the Single Pension Scheme and Remuneration Bill, 2011. That Bill is currently before the Oireachtas.
Under the legislation the President also receives an allowance related to the Office of €317,434 p.a. which meets the expenses incurred in providing for state functions etc.
I acknowledge that notwithstanding the Constitutional protection afforded to the emoluments of the President while in Office, the current President has voluntarily waived sums due in respect of her entitlements under the legislation. A similar facility will be open to the new President on election.