I refer the Deputy to the responses to previous parliamentary questions on this matter, Question 395 of 26 July 2017, Question 318 of 09 May 2017, Question 653 of 02 May 2017.
International election monitoring missions play an important role in the promotion of democracy and human rights. We aim to ensure that, when requested, Ireland is represented at an appropriate level on international observation missions for elections and constitutional referendums. Irish observers participate primarily in missions organised by the European Union or the Organisation for Security and Cooperation in Europe (OSCE).
Members of the Election Roster who are nominated as long or short term observers by the Department do not receive remuneration. They are paid a daily allowance, as determined by the EU and the OSCE, to cover the cost of food, accommodation and other out-of-pocket expenses, along with a pre-departure grant of €600. Officials of the Department were in contact with the Revenue Commissioners in relation to any possible need for Tax Clearance Certificates. Volunteers on the roster are required to provide a tax clearance certificate in respect of any payments in excess of €10,000 per annum and as set out in the Volunteer Information booklet this will continue to be a requirement for members of the new roster which will be established in early 2019.