Simon Harris (Wicklow, Fine Gael) | Oireachtas source

Constituency offices of Members of the Oireachtas are exempt, but councillors' offices are not. There has been no alteration in the position. The provision relates to any building or part of a building occupied by a Member of either House of the Oireachtas or a representative in the European Parliament which is used exclusively for the purposes of accommodating his or her constituency office and where the whole or part of the expenses incurred in maintaining that accommodation are defrayed by that Member or representative.