Revenue Note for Guidance

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Revenue Note for Guidance

204A Exemption in respect of annual allowance for reserve members of the Garda Síochána

This section provides that, with effect from 1 January 2014, the annual allowance payable to reserve members of the Garda Síochána is exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts. The allowance is payable under Regulation 14 of the Garda Síochána (Reserve Members) Regulations 2024.

Relevant Date: Finance Act 2025