Military service allowance is paid to Defence Forces personnel for the special disadvantages associated with military life. The number in receipt of military service allowance for 2021 was some 8,600 personnel at an annual cost of some €52.5 million.
The tax collected in respect of military service allowance in each individual case will vary from person to person depending on the personal tax credits, reliefs and exemptions applied by the Revenue Commissioners.
The distinguishing feature of military service allowance is that it is paid on a continuous basis to every member of the Defence Forces up to the rank of Colonel (with the exception of those in training or in third-level education) regardless of the appointment held or duty undertaken.