Alan Shatter (Dublin South, Fine Gael)
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Question 307: To ask the Minister for Finance the expenses and allowances paid to each Minister and to each Minister of State by his Department since the formation of the Government following the May 2007 general election; if he will categorise the expenses and allowances to which they relate; the special tax credits and allowances applicable to Ministers and Ministers of State exclusively available to Ministers and Ministers of State; and the estimated financial cost of same annually to the Exchequer. [2184/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The following table lists the travel and subsistence expenses paid to the Minister for Finance and to the Minister of State at the Department of Finance in the period from May 2007 to date.

A general expense allowance is payable to Officeholders, on the lines of that paid to non-office holding Oireachtas members. This was recommended by certain independent Review Bodies on Higher Remuneration. to reimburse them for the additional expense of being an Officeholder not already encompassed by any other allowances or expenses payment. Ministers receive €13,390.66 p.a. and Ministers of State €12,170.

With regard to the special tax credits and allowances applicable to Ministers and Ministers of State, the position is that section 836 of the Taxes Consolidation Act provides for a tax deduction under section 114 of the Taxes Consolidation Act 1997 in respect of the cost of maintaining a second residence where, arising out of the performance of his or her duties, a Minister or a Minister of State holder is obliged to maintain that second residence in addition to his or her main residence.

However, the tax deduction may be claimed only by a Minister or Minister of State who is a member of Dáil Éireann for a constituency outside County Dublin or who is a member of Seanad Eireann whose main residence is outside County Dublin. I am informed by the Revenue Commissioners that the cost of such tax deduction for the tax year 2007 (the most recent tax year in respect of which statistics are available) was €88,355.