196 Expenses of members of judiciary

This section deals with allowances payable by way of an annual sum to members of the judiciary (being a judge of the Supreme Court, the High Court, the Circuit Court or the District Court) in accordance with section 5 of the Courts of Justice Act, 1953 and which are, in accordance with subsection 2(c) of that section, in full settlement of the expenses which a judge is obliged to incur in the performance of his/her duties and which are not otherwise reimbursed out of public money. Such allowances are exempt from income tax and are not reckoned in computing total income for the purpose of the Income Tax Acts. Expenses covered by such an allowance are not allowable expenses in computing amounts chargeable to tax under Schedule E for a year of assessment.

Relevant Date: Finance Act 2021