Tom Brabazon (Dublin Bay North, Fianna Fail)
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126. To ask the Minister for Foreign Affairs and Trade to provide access to the current comprehensive table of figures of allowances payable to third secretaries in the diplomatic service when posted abroad (details supplied); if he will provide policy documents describing the eligibility criteria and conditions attached to these allowances; and the details on whether each allowance is taxable or non-taxable and details of any recent changes to the allowance structure. [27542/25]

Simon Harris (Wicklow, Fine Gael)
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All civil servants posted to our missions abroad, including third secretaries, are paid the standard salary for their grade as determined by the Department of Public Expenditure, NDP Delivery and Reform and are paid in accordance with the normal Irish taxation and social security obligations that apply to civil servants.

In common with other diplomatic services, this Department further supports officers who are assigned abroad to serve the State in an official capacity through a system of Foreign Service Allowances (FSA). This is to assist in defraying the additional costs officers and their families incur in moving and living abroad. These allowances are based on independently sourced data and are reviewed annually. Foreign service allowances are paid to officers for the duration of their posting to a diplomatic mission, and are payable based on their grade, civil status, family circumstances and the location.

The various components of the system can increase, decrease or be removed altogether during an officer’s posting, depending on an individual’s circumstances.

The components of the allowance system are:

Cost of Living Allowance (COLA), which is designed to estimate and defray costs associated with a higher cost of living at the post abroad. The Department uses the services of an independent firm to provide cost of living indices for the locations where we have missions.

Local Post Allowance (LPA), which provides a contribution to the additional indirect costs arising from the representational role of officers serving abroad. This allowance is payable at all locations abroad.

Children’s Foreign Allowance (CFA), which contributes towards the additional costs incurred with regard to qualifying children.

The Finance Act 2005 provides for FSA to be disregarded as income for the purposes of the Income Tax Acts.

In line with data protection regulations, I have not provided a further breakdown of this information as I am obliged to ensure that the private circumstances of officers and their families cannot be ascertained. However, during 2024, total expenditure on foreign service allowances to third secretaries was €3.5 million.