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Taxes Consolidation Act, 1997 (Number 39 of 1997)


127A Tax treatment of members of the European Parliament.

(1) Notwithstanding any other provision of the Tax Acts, income arising to any individual as a member of the European Parliament and payable out of moneys provided—

(a) by the Oireachtas, shall be chargeable to tax under Schedule E, or

(b) by the budget of the European Union, shall be chargeable to tax under Case III of Schedule D.

(2) Any income tax liability arising in the State in respect of any such income referred to in subsection (1) shall be reduced by the amount of tax, if any, paid for the benefit of the budget of the European Union in respect of such income.




Inserted by the European Parliament (Irish Constituency Members) Act 2009 Sec 5. This Act comes into operation on the first day of the parliamentary term beginning in 2009