Paudie Coffey (Waterford, Fine Gael)
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51. To ask the Minister for Finance his plans to sanction a similar exemption from income tax to the annual allowance of €1,000 paid to volunteer members of the Garda Reserve to other volunteer members of the emergency services such as the Coast Guard; and if he will make a statement on the matter. [53360/13]

Michael Noonan (Limerick City, Fine Gael)
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Finance (No. 2) Bill 2013 proposes an amendment to the Taxes Consolidation Act to provide for the exemption from taxation of the annual allowance paid to volunteer members of the Garda Reserve. This allowance - "in respect of expenses incurred in performing their functions" - is provided for in the Garda Síochána (Reserve Members) Regulations 2006. I accepted the proposal of the Minister for Justice and Equality that members of the Garda Reserve should not be disqualified from receiving state benefits solely as a result of the payment of a contribution towards their expenses incurred in volunteer work for the State.

It is important to note that implementation of the proposal will be Exchequer neutral. At present, any tax and PRSI liabilities on the allowances of Reserve members are reimbursed. Such reimbursements will be unnecessary in the context of tax exemption. I have no plans or proposals to extend the measure in the manner suggested by the Deputy.