Robert Dowds (Dublin Mid West, Labour)
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Question 62: To ask the Minister for Finance his views on the tax write-off to which Ministers are entitled for the cost of having their clothing dry-cleaned; if he plans to abolish same; and if he will make a statement on the matter. [40776/11]

Michael Noonan (Limerick City, Fine Gael)
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A Minister or a Minister of State, whose official duties as an office holder or as a member of the Oireachtas require him or her to maintain a second residence in addition to his or her main residence, can claim an income tax deduction in respect of expenses incurred in maintaining that second residence. The allowance is confined to office holders who represent constituencies outside the Dublin area and is known as the dual abode allowance. It should be noted that it is only where an office holder uses hotel or guesthouse accommodation as his/her second residence that any costs in relation to laundry can be allowed.

It should also be noted that overnight expenses are not paid to officers holders. Such expenses apply only to deputies and senators who are not office holders.

I do not intend to abolish the dual abode allowance at this time or to make changes to its operation.