Áine Collins (Cork North West, Fine Gael)
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To ask the Minister for Justice and Equality in view of the fact that members of the Garda Reserve receive a P60 and the taxable allowance paid is recorded on a Revenue balancing statement as an income from the Department of Justice, if this means that Garda Reserve members are employees of the Department of Justice. [44003/12]

Alan Shatter (Dublin South, Fine Gael)
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The Garda Síochána Acts provide that a member of the Garda Reserve is a volunteer and does not perform his or her functions under a contract of employment.

Members of the Garda Reserve receive an allowance of €1,000, to contribute towards expenses incurred, if they complete 208 hours of duty in a twelve month period and the administrative function of paying the allowance has been transferred by the Garda Commissioner, as the Accounting Officer of An Garda Síochána, to the Financial Shared Services Division of the Department of Justice and Equality.