P J Sheehan (Cork South West, Fine Gael)
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Question 150: To ask the Minister for Finance if it is intended to apply Irish income tax as a top-up on salaries and allowances (details supplied); and if he will make a statement on the matter. [27165/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The position is that under the provisions of Article 13 of the Protocol on the Privileges and Immunities of the European Communities salaries, wages and emoluments paid to designated officials and other servants of the Communities are liable to tax for the benefit of the Communities only and such income paid by the Communities is exempt from national taxes. Accordingly under European Law it is not open to levy additional national taxation on the income of designated officials and other servants of the Communities.