Thursday, 15 October 2020
Department of Defence
Defence Forces Remuneration
Income tax is deducted by the Department of Defence from the pay of members of the Reserve Defence Force when they are on paid attendance and it is paid over to the Revenue Commissioners in accordance with the usual rules governing such matters.
The amount of tax deducted in 2019 was some €0.45m. In relation to 2020, the amount deducted to end-Sept was some €0.2m. (The amounts involved do not include USC).
Any decision to grant an exemption in relation to the deduction of income tax would be a matter for the Minister for Finance in the first instance.