Paul Gogarty (Dublin Mid West, Green Party)
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Question 595: To ask the Minister for the Environment, Heritage and Local Government if the work of a local authority member is considered a part-time or a full-time job; and if he will make a statement on the matter. [30124/05]

Paul Gogarty (Dublin Mid West, Green Party)
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Question 596: To ask the Minister for the Environment, Heritage and Local Government the standard salary, allowances and benefits payable to councillors; and if he will make a statement on the matter. [30125/05]

Dick Roche (Wicklow, Fianna Fail)
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I propose to take Questions Nos. 595 and 596 together.

The financial support framework for councillors has been significantly improved in recent years. The representational payment, RP, was introduced with effect from 1 January 2002 and included a once-off payment to councillors in respect of the period 4 May 2000 , which was the date of publication of the Local Government Bill 2000, to 31 December 2001. The RP is directly linked to a Senator's remuneration and increases are applied on a pro rata basis. It is subject to PAYE in the normal way and PRSI as appropriate. The rates of RP payable to members of the different types of local authorities are set out in the following table.

Membership of a local authority is not considered to be a form of employment. The RP gives practical recognition to the civic contribution local authority members make to their community and reflects the important voluntary community aspect of a councillor's role.

Councillors also receive an annual allowance designed to defray, in a structured way, reasonable expenses incurred by them in attending meetings associated with their council business. For members of city and county councils, the allowance is calculated using a formula based on the distance from their home to the council headquarters, including a modest subsistence element and reflecting a notional number of meetings which that local authority would be expected to hold in a year. It is supplemented by a fixed amount towards miscellaneous costs such as postage and telephone. This amount varies depending which of four indices, 30, 50, 70 or 80, applies to the local authority concerned. These indices have been assigned on the basis of the notional number of meetings which a particular county or city council might be expected to hold annually. The 34 city and county councils each come under one of those indexes. Members of borough and town councils receive a lump-sum annual allowance.

In addition to the annual allowance, councillors may receive ad hoc travel and subsistence payments in respect of attendance at conferences, training courses, meetings in relation to twinning matters or participation in delegations to Ministers and so forth. Payments may also be received in respect of authorised foreign travel.

Regulations allow for the payment of a single service related retirement gratuity to councillors. This involves a lump sum calculated as 3/20 of RP, on retirement, for each year of service since May 2000, up to a maximum 20 years service and with a minimum three year service requirement. Subject to certain conditions, the gratuity is payable on a councillor's retirement whether voluntary, because of a failure to be elected, death or ill health.

Local authorities may pay an annual allowance to the Cathaoirleach and Leas Chathaoirleach. Such decisions are reserved functions. The taxation implications of these payments have been determined by the Revenue Commissioners as follows: 50% of the allowance, subject to a fixed minimum amount of €5,000 and a maximum of €10,000, may be paid tax-free with PAYE-PRSI deducted on the balance. Councillors who are chairs of strategic policy committees, SPCs, receive a tax-free allowance of approximately €5,079 per annum. Councillors may also receive expenses from VECs, harbour authorities, regional assemblies and regional authorities, or certain other bodies as a result of their membership of such bodies.