Written answers
Thursday, 28 April 2005
Department of Foreign Affairs
Diplomatic Representation
5:00 pm
Dan Boyle (Cork South Central, Green Party)
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Question 16: To ask the Minister for Foreign Affairs the total revenue foregone in 2004 due to exemptions granted to diplomats here; and if he will make a statement on the matter. [13678/05]
Dermot Ahern (Louth, Fianna Fail)
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The privileges and immunities granted to diplomats posted in Ireland are laid out in the Diplomatic Relations and Immunities Act 1967, which incorporates the Vienna Convention on Diplomatic Relations into Irish law. Article 34 of the Vienna Convention on Diplomatic Relations provides for the exemption of diplomatic personnel from local taxation. These exemptions from local taxes are enjoyed by diplomatic personnel on a purely reciprocal basis and are granted on the understanding that Irish embassies overseas benefit from similar treatment. The amounts involved are a matter for the Revenue Commissioners, other Government agencies and local authorities and are not available within my Department.
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