Pearse Doherty (Donegal South West, Sinn Fein)
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40. To ask the Minister for Finance if there has been a recent change in the way meal allowances for some civil servants are treated for tax purposes; and if he will make a statement on the matter. [28756/14]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that there has been no change in the way meal allowances are treated for tax purposes for civil servants or any other taxpayers.  Round sum meal allowances/expenses payments are taxable in full and must be treated as pay.