I am informed by the Garda authorities that paragraph 6.2(3) of An Garda Síochána Code (Volume III) provides for a Garda member, who is summoned as a witness in civil proceedings, to request a viaticum from the party by whom summonsed. The viaticum is for the purpose of covering the member's anticipated necessary travelling and subsistence expenses as a result of attending court. Such civil proceedings would include insurance companies summonsing Garda members involved in the investigation of road traffic accidents where civil proceedings are instigated and result in court hearings.
Paragraph 24.5(5) of An Garda Síochána Code provides for the charging of fees to third parties, including insurance companies, when they request in writing an abstract of Garda reports, copies of witness statements, sketches/maps of scenes, etc. The fees charged are credited to the Garda Vote, through the relevant Garda District public bank accounts.