Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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1. To ask the Taoiseach and Minister for Defence the reason a member of the Defence Forces not rationed on duty can claim a sub-allowance for €33 tax free but will only be paid €20 for the 24 hour duty. [34770/19]

Paul Kehoe (Wexford, Fine Gael)
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The current rates (subject to PAYE) of Security Duty Allowance for performing a 24 hour security duty are:

- €47.59 gross for personnel who enlisted before January 2013 

- €50.09 gross for personnel who enlisted after January 2013 and

- €48.39 for officers.

It is an allowance for security duties performed and is paid in addition to basic pay and Military Service Allowance (MSA). It is incorrect to claim to that the remuneration for a 24 hour duty is only €20. 

In normal circumstances personnel are rationed whilst on 24 hour duty, therefore not incurring any out of pocket expense for subsistence.

Subsistence allowance  is a payment towards subsistence costs incurred when personnel are necessarily absent from home and work location on official duties. Subsistence allowance payable is not intended to meet the whole cost of subsistence when absent from home and work location and is not intended to be a source of emolument or profit. In general, Subsistence Allowance is not taxable once it is paid in accordance with Revenue rules and guidelines. Where rations are provided, no subsistence can be claimed.