Seán Ó Fearghaíl (Kildare South, Fianna Fail)
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310. To ask the Minister for Defence if there are allowances, stipends or benefits-in-kind, generally treated like wages, for the membership of the Reserve Defence Force; and if he will make a statement on the matter. [8189/15]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the Department of Defence makes the appropriate deductions of tax, USC and PRSI under the PAYE system on the making of payments to members of the Army and Naval Service Reserve.