Tax Code

Dáil Éireann Debate, Tuesday - 14 February 2012

Tuesday, 14 February 2012

Ceisteanna (117)

Áine Collins

Ceist:

157 Deputy Áine Collins asked the Minister for Finance if he will clarify whether the Garda reserve allowance is taxable income or a travel allowance and if it is included in assessment for third level grant applications. [7792/12]

Freagraí scríofa

Minister for Finance (Deputy Michael Noonan)

The position is that the annual allowance paid to a Garda Reserve is income for tax purposes. The assessment procedure for third level grant applications is a matter, in the first instance, for the Minister for Education and Skills.