Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

I will deal first with the Deputy's question about charities and non-commercial boards. An exemption already applies in such cases under section 195A of the Taxes Consolidation Act 1997. That section exempts from tax the reimbursement of expenses of travel and subsistence to certain members of non-commercial bodies in both the public and private sector in respect of attendance at meetings of such bodies. "A member" means a person holding office as a member of that body who has no other duties in relation to that body. To qualify for the exemption, a member's annualised emoluments, excluding the expenses to which section 195A applies, from the body must not exceed €24,000 per annum in the case of the chairperson and €14,000 in the case of other members. The exemption covers expenses up to the Civil Service rate. "A non-commercial body" means a body organised solely for purposes other than profit, that, in fact, operates other than for profit, the activities generated income of which is used by the body to assist it in achieving its purpose and it does not distribute, or otherwise, make available any of its income for the personal benefit of any officer or employee or member or connected person other than as wages, salaries, fees or honorariums for services rendered. The gap was really for non-executive directors because others were getting tax relief, as were non-resident non-executive directors.

I have material on Civil Service rates. The Deputy's precise point was that civil or public service rates would not be subject to tax. Is that the point the Deputy was making?

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