Seán Fleming (Laois-Offaly, Fianna Fail)
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Question 398: To ask the Minister for Arts, Heritage and the Gaeltacht if he will provide a list of all allowances and the payment rates of those allowances paid to staff in his Department that are subject to income tax and the list of allowances and the payment rates paid to staff that are not subject to income tax; and if he will make a statement on the matter. [31957/12]

Jimmy Deenihan (Kerry North-West Limerick, Fine Gael)
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A list of the allowances and current rates of allowances payable to certain categories of staff in my Department is set out as follows. Allowances are subject to tax with the exception of the eating on site allowance, footwear allowance and the subsistence allowance. For completeness, I should add that a small number of staff in my Department are in receipt of an allowance for the performance of higher duties. The rates payable in these instances relates to the staff member's grade and point on the payscale. It may be noted that allowances, including those listed as follows, are currently under review by the Department of Expenditure and Public Reform.