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(b) an allowance payable under section 1 or 2 of the Oireachtas (Allowances to Members) Act, 1962,

is, arising out of the performance of his or her duties as an office holder or as a member of the Oireachtas, obliged to maintain a second residence in addition to his or her main residence, he or she shall be granted a deduction under section 114 in respect of expenses incurred by him or her in maintaining that second residence but such expenses shall not include local property tax payable under section 16 of the Finance (Local Property Tax) Act 2012 or the charge for water services payable under section 21 of the Water Services (No. 2) Act 2013.

is, arising out of the performance of his or her duties as an office holder or as a member of the Oireachtas, obliged to maintain a second residence in addition to his or her main residence, he or she shall be granted a deduction under section 114 in respect of expenses incurred by him or her in maintaining that second residence but such expenses shall not include local property tax payable under section 16 of the Finance (Local Property Tax) Act 2012 or the charge for water services payable under section 21 of the Water Services (No. 2) Act 2013.

(a) an allowance payable under section 2 of the Oireachtas (Allowances to Members) Act, 1938, and section 5 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1964, in respect of travelling facilities within the meaning of the first-mentioned Act, and

(a) an allowance payable under section 2 of the Oireachtas (Allowances to Members) Act, 1938, and section 5 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1964, in respect of travelling facilities within the meaning of the first-mentioned Act, and

(b) an allowance payable under section 1 or 2 of the Oireachtas (Allowances to Members) Act, 1962,

(a) an allowance payable under section 2 of the Oireachtas (Allowances to Members) Act, 1938, and section 5 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1964, in respect of travelling facilities within the meaning of the first-mentioned Act, and

[Section 4 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992]

(1) An allowance payable under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992, shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

as it applies to an allowance payable under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992.

(2)Sections 114 and 115 shall not apply in relation to expenses in full settlement of which an allowance is payable under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992, or under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices Act 2009 or any allowance or payment made in respect of any particular allowance or payment referred to in subsection (1) of that section and no claim shall lie under those sections in respect of those expenses; but where a Minister of the Government, the Attorney General or a Minister of State, being—

(1) An allowance payable under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992, shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

as it applies to an allowance payable under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992.

(2)Sections 114 and 115 shall not apply in relation to expenses in full settlement of which an allowance is payable under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992, or under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices Act 2009 or any allowance or payment made in respect of any particular allowance or payment referred to in subsection (1) of that section and no claim shall lie under those sections in respect of those expenses; but where a Minister of the Government, the Attorney General or a Minister of State, being—

[Section 4 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992]

(1B) Parliamentary standard allowance payable under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices Act 2009 is exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

(2)Sections 114 and 115 shall not apply in relation to expenses in full settlement of which an allowance is payable under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992, or under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices Act 2009 or any allowance or payment made in respect of any particular allowance or payment referred to in subsection (1) of that section and no claim shall lie under those sections in respect of those expenses; but where a Minister of the Government, the Attorney General or a Minister of State, being—

(b) an allowance payable under section 1 or 2 of the Oireachtas (Allowances to Members) Act, 1962,

is, arising out of the performance of his or her duties as an office holder or as a member of the Oireachtas, obliged to maintain a second residence in addition to his or her main residence, he or she shall be granted a deduction under section 114 in respect of expenses incurred by him or her in maintaining that second residence but such expenses shall not include local property tax payable under section 16 of the Finance (Local Property Tax) Act 2012 or the charge for water services payable under section 21 of the Water Services (No. 2) Act 2013.

(1B) Parliamentary standard allowance payable under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices Act 2009 is exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

(2)Sections 114 and 115 shall not apply in relation to expenses in full settlement of which an allowance is payable under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992, or under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices Act 2009 or any allowance or payment made in respect of any particular allowance or payment referred to in subsection (1) of that section and no claim shall lie under those sections in respect of those expenses; but where a Minister of the Government, the Attorney General or a Minister of State, being—

(a) an allowance payable under section 2 of the Oireachtas (Allowances to Members) Act, 1938, and section 5 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1964, in respect of travelling facilities within the meaning of the first-mentioned Act, and

(2)Sections 114 and 115 shall not apply in relation to expenses in full settlement of which an allowance is payable under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992, or under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices Act 2009 or any allowance or payment made in respect of any particular allowance or payment referred to in subsection (1) of that section and no claim shall lie under those sections in respect of those expenses; but where a Minister of the Government, the Attorney General or a Minister of State, being—

is, arising out of the performance of his or her duties as an office holder or as a member of the Oireachtas, obliged to maintain a second residence in addition to his or her main residence, he or she shall be granted a deduction under section 114 in respect of expenses incurred by him or her in maintaining that second residence but such expenses shall not include local property tax payable under section 16 of the Finance (Local Property Tax) Act 2012 or the charge for water services payable under section 21 of the Water Services (No. 2) Act 2013.

(2)Sections 114 and 115 shall not apply in relation to expenses in full settlement of which an allowance is payable under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992, or under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices Act 2009 or any allowance or payment made in respect of any particular allowance or payment referred to in subsection (1) of that section and no claim shall lie under those sections in respect of those expenses; but where a Minister of the Government, the Attorney General or a Minister of State, being—

is, arising out of the performance of his or her duties as an office holder or as a member of the Oireachtas, obliged to maintain a second residence in addition to his or her main residence, he or she shall be granted a deduction under section 114 in respect of expenses incurred by him or her in maintaining that second residence but such expenses shall not include local property tax payable under section 16 of the Finance (Local Property Tax) Act 2012 or the charge for water services payable under section 21 of the Water Services (No. 2) Act 2013.