Dáil Éireann Debate, Thursday - 20 February 2014
210. Deputy Billy Timmins asked the Minister for Defence if members of the Reserve Defence Force are paid a gratuity; if not, when this ceased; if payment for training camp is subject to taxation; and if he will make a statement on the matter. [8674/14]
View answerIn line with the recommendations of the Value for Money Review of the Reserve Defence Force (RDF), gratuities were withdrawn from members of the Army Reserve and Naval Service Reserve at the end of 2012. In the 2013 estimates this budget was re-allocated to paid training for members of the Army Reserve and Naval Service Reserve. This measure was introduced to provide appropriate paid training for the revised organisational establishment of 4,069 personnel (3,869 Army Reserve and 200 Naval Service Reserve) to ensure the continued viability of the Reserve.
In line with the recommendations of the Value for Money Review, the military authorities are developing proposals for my consideration regarding the First Line Reserve. In the intervening period, members of the First Line Reserve remain eligible for payment of gratuities. In 2013, 93 members of the First Line Reserve were paid a total of €27,106.
Paid training for members of the Reserve, including payment for training camps is subject to PAYE. This requirement has been in place since 2008.
