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ONE STOP SHOP

GUIDE TO SALARY AND ALLOWANCES

JANUARY 2012

ONE STOP SHOP

HOUSES OF THE OIREACHTAS SERVICE

TEL: 618 4693

FAX: 618 4695

EMAIL:[email protected]

This document does not purport to be a legal interpretation of the relevant Acts and regulations

mailto:[email protected]

1 ONE STOP SHOP INFORMATION SERVICE 3

2 SALARY AND ALLOWANCES TO MEMBERS 4

2.1 SALARIES PAID TO DEPUTIES 42.2 SALARIES PAID TO SENATORS 42.3 SALARY ALLOWANCES PAID TO OFFICE HOLDERS IN DÁIL ÉIREANN 42.4 SALARY ALLOWANCES PAID TO OFFICE HOLDERS IN SEANAD ÉIREANN 42.5 SALARY ALLOWANCES PAID TO THE TAOISEACH, TÁNAISTE, MINISTERS AND MINISTERS OF STATE 52.6 SALARY ALLOWANCES FOR SPECIFIED POSITIONS 52.7 ARRANGEMENTS FOR PAYMENT OF SALARY AND SALARY ALLOWANCES 62.8 DEDUCTIONS MADE FROM SALARIES OF MEMBERS 7

3 VOLUNTARY GROUP SCHEMES FOR MEMBERS 10

3.1 HEALTH INSURANCE SCHEME (VHI) 103.2 AUTOMOBILE ASSOCIATION 103.3 PUBLIC LIABILITY SCHEME 103.4 PERSONAL ACCIDENT GROUP SCHEME 113.5 DEATH IN SERVICE SCHEME 113.6 ADDITIONAL VOLUNTARY SCHEME (PENSION SCHEME) 11

4 PENSION ENTITLEMENTS FOR MEMBERS 12

5 OVERVIEW OF ALLOWANCES AND EXPENSES 13

5.1 PARLIAMENTARY STANDARD ALLOWANCE (PSA) 135.2 TRAVEL AND ACCOMMODATION ALLOWANCE (TAA) 135.3 VERIFICATION OF ATTENDANCE FOR THE TRAVEL AND ACCOMMODATION ALLOWANCE 145.4 PUBLIC REPRESENTATION ALLOWANCE (PRA) 185.5 INDICATIVE TIMELINES FOR THE PARLIAMENTARY STANDARD ALLOWANCE IN A FULL YEAR 215.6 WAIVER 21

6 OTHER ALLOWANCES 22

6.1 TELEPHONE AND POSTAL FACILITIES WITHIN LEINSTER HOUSE 226.2 MOBILE PHONE SCHEME – DIRECT PURCHASE SCHEME 226.3 CONSTITUENCY OFFICE GRANT 226.4 ONCE OFF PAYMENT AT ELECTIONS 22

7 SECRETARIAL ALLOWANCE 23

7.1 PURPOSE OF THE SCHEME 237.2 DETAILS OF THE SCHEME 237.3 SECRETARIAL ALLOWANCE OPTIONS 24

8 RELEASE OF RECORDS UNDER THE FREEDOM OF INFORMATION ACTS 1997 AND 2003 27

9 Appendix A - Audit Guidelines for 2011 28

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1 One Stop Shop Information Service

This is a guide for Members on the salary and allowance arrangements provided under the

relevant Acts and Regulations. Further information and all relevant applications forms can be

obtained from the One Stop Shop.

The One Stop Shop is an information service for all Members relating to salary and allowances.

The office also assists Members to access any other Houses of the Oireachtas office service. It

is located on the ground floor, room C 2.60 of Leinster House 2000. Office hours are

9.45am to 6pm Monday to Thursday and 5.45pm on Friday. The office is also open during

lunchtimes on sitting days. The telephone number is 01 618 4693.

Information and application forms relating to salary and allowances and on other services

and facilities can be accessed on the internal intranet system at

http://oir12/member_services/default.asp. Legisation relating to the payment of salary and

allowances, referred to in this section, can be accessed at www.Irishstatutebook.ie

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http://www.Irishstatutebook.ie/

http://oir12/member_services/default.asp

2 Salary and Allowances to Members 2.1 Salaries paid to Deputies

Salary is paid to Deputies from the date of the election, subject to the Deputy signing the Roll

of Members of Dáil Éireann within 30 days of the election.

All Deputies are paid the basic salary of €92,672 with effect from the commencement of the

31st Dáil. Salaries are subject to tax, the universal social charge, the pension levy and the

pension contribution. Payment of salary to Deputies ceases on the date of the dissolution of

the Dáil. A dissolution payment of one-eighteen of the annual salary is paid to Deputies for the

period between the dissolution date and the general election date.

2.2 Salaries paid to Senators

Senators are paid the basic annual salary of €65,621. Salary is paid to Senators from and

including the date of election to the Seanad. Members of the Seanad nominated by the

Taoiseach are paid from and including their date of nomination.

2.3 Salary Allowances Paid to Office Holders in Dáil Éireann

In addition to their salaries as a Deputy of €92,672 per annum, the Ceann Comhairle (Speaker

of the House) and the Leas-Cheann Comhairle (Deputy Speaker of the House) receive a salary allowance as follows:

Annual Salary Allowance with effect from 1 January 2012

Ceann Comhairle €76,603

Leas-Cheann Comhairle €37,370

These salary allowances are treated as salary for deductions and pension entitlement

purposes.

2.4 Salary Allowances paid to Office Holders in Seanad Éireann

In addition to their salaries as a Senator of €65,621 per annum, the Cathaoirleach (Speaker of

the Seanad); Leas-Chathaoirleach (Deputy Speaker of the Seanad) and Leader of the Seanad

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(who is the leader of the Government Senators in Seanad Éireann, the upper house of the

Oireachtas), receives a salary allowance as follows: Annual Salary Allowance with effect from 1 January 2010

Cathaoirleach €44,336

Leas-Chathaoirleach €24,429

Leader of the Seanad €19,439

2.5 Salary Allowances paid to the Taoiseach, Tánaiste, Ministers and Ministers of State

In addition to their salaries as a Member, the Taoiseach, Tánaiste, Ministers and Ministers of

State receive an additional salary allowance as follows:Annual Salary Allowance with effect from 1 January 2012

Taoiseach €107,328

Tánaiste €91,733

Minister €76,603

Minister of State €37,370

Any such salary allowance is paid by the individual Department to which the Member is

assigned. Salary allowances are treated as salary for deductions and pension entitlement

purposes.

2.6 Salary Allowances for Specified Positions

Certain specified positions within the Houses of the Oireachtas (such as party whips

positions, Oireachtas Committee chairpersons and Houses of the Oireachtas Commission

Members) also have an additional salary allowance. These salary allowances are treated as

salary for deductions and pension entitlement purposes. Details are as follows:

Payments to Holders of Specified Positions in Dáil Éireann

Position Rates of annual allowance with effect from 9th March 2011

Whip to the Fianna Fáil Party €19,000Assistant Government Whip €15,000Whip to the People Before Profit Party

€6,000

Whip to the Sinn Féin Party €6,000Whip to the Socialist Party €6,000

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Assistant Whip to the Fianna Fáil Party

€9,500

Assistant Whip to the Fine Gael Party

€7,500

Assistant Whip to the Labour Party

€6,000

Assistant Whip to the Sinn Féin Party

€3,000

Payments to Holders of Specified Positions in Seanad Éireann

Position Rates of annual allowance with effect from 25th May 2011

Deputy Leader of the House €9,500Government Whip €6,000Assistant Government Whip €4,000Fianna Fáil Leader €9,500Independent Group of Nominee Senators’ Leader

€6,000

Independent Group of University Senators’ Leader

€6,000

Fianna Fáil Whip €6,000Independent Group of Nominee Senators’ Whip

€4,000

Independent Group of University Senators’ Whip

€4,000

Payment to Chairpersons of Oireachtas Committees and Commission Members

Oireachtas Committee Rates of allowance with effect from 8th June 2011

Chairperson of Joint Committees (14) €9,500 per annum

Select Committee on Members’ Interests of Seanad Éireann

€3,100 per annum

Commission Members rate from 9th March 2011 €9,500 per annum

2.7 Arrangements for Payment of Salary and Salary Allowances

Salaries are paid monthly in arrears on the last Friday of each month. Payment of salary and

salary allowances are made by Electronic Funds Transfer (EFT).

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Members must complete a Salary EFT Form available from the One Stop Shop, giving details of

their bank account name, bank account number, bank sort code, bank name and address, the

iban (International Bank Account Number) and the BIC (Bank Identifier code) Members must

also provide an email address for receipt of remittance advices of payments.

2.8 Deductions Made from Salaries of Members

Taxation

Salaries of Members and office holders are subject to the normal taxation rates which are

applicable to private individuals. There are no special tax arrangements in respect of salaries

for Members of the Houses of the Oireachtas.

PRSI (Pay Related Social Insurance)

Members of the Houses of the Oireachtas are categorised under PRSI Class K. There is no

State benefits payable under a Class K contribution. Under PRSI Class K if income is less than

€100 per week, no PRSI charge is applicable. PRSI is paid at the rate of 4% on all income if

income exceeds the threshold amount of €100 per week. There is no upper ceiling for

payment of PRSI.

Members who have other sources of income e.g. from employment or self employment, will

continue to pay PRSI as normal on income earned in that capacity and will be covered for the

benefits and pensions relevant to the Class of PRSI paid on that income. Members who

qualify for any exemptions under the PRSI system should contact the One Stop Shop.

Voluntary Contributions

All Members currently pay 6% of salary as a contribution to their Oireachtas Member’s

Pension (see below for details) and will receive the benefits of this pension on reaching the

applicable age and on leaving office, subject to the terms and conditions of their scheme.

However, a Member who wishes, in addition to their Members’ Pension, to also continue their

existing cover for a State Contributory pension (i.e. to obtain a full State contributory pension

on retirement at age 65) and to other long term benefits can opt to pay Voluntary Social

Insurance Contributors subject to certain conditions.

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Voluntary contributions allow you to remain insured once you leave the compulsory PRSI

system i.e. on becoming a Member and/or ceasing to have other income on which PRSI is paid.

The payment of Voluntary Contributions continues cover for the pension of a person who was

previously covered in compulsory insurance. Payment of Voluntary Contributions does not

provide cover for short term benefits e.g. Disability Benefit or Treatment Benefits.

Members must apply to the Department of Social Protection within 12 months after the end

of the contribution year in which they were last compulsory insured. This facility is not

operated though salary and the decision to commence contributions is solely at the discretion

of each individual Member. If you have any queries in relation to the scheme you can access

the relevant information at http://www.welfare.ie/topics/prsi/volcons.html, contact the

voluntary contributions section in Social Protection at 051/356000 or e-mail

[email protected].

Universal Social Charge

The Universal Social Charge (USC) replaces the health levy and the income levy. All those

whose income exceeds €4,004 must pay the USC on all their income at the following rates:

2% on the first €10,036

4% on the next €5,980 (over 70’s and medical card holders 4% on all income over

€10,036)

7% on balance i.e. all income exceeding €16,016 (The rate of 4% remains for those

over 70 years and medical card holders)

The USC is payable on gross income from all sources before any tax reliefs, capital allowances,

losses or pension contributions.

Deduction of Universal Social Charge

Employers are responsible for deducting the universal social change from income, including

notional pay, which they are paying to an employee.

The Revenue Commissioners have instructed each Department to treat each employment as a

separate entity as individuals may have several sources of income. Consequently, each

employment treats the income they are dealing with as the only source and applies the

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http://www.welfare.ie/topics/prsi/volcons.html

relevant exemptions and rates accordingly. A Member who has more than one source of

income or holds a Ministerial portfolio may end up at year end with an underpayment of the

USC. The Revenue Commissioners will issue a balancing statement at year end to any

individual who may have a liability as a result of this issue.

Pension Levy

The Pension levy is deducted from all income as follow:

0% on all income up to €15,000

5% on all income between €15,000 and €20,000

10% on all income between €20,000 and €60,000

10.5% on all income exceeding €60,000

Deduction of the Pension Levy

Employers are responsible for deducting the pension levy from income, including notional

pay, which they are paying to an employee.

The Revenue Commissioners has instructed the Houses of the Oireachtas to act as the main

employer for all T.D.’s and Ministers. However, the Taoiseach and Tanáiste are subsidiary

employees resulting in their entire income being liable for a 10.5% deduction of pension levy.

This aims to ensure that there will be no underpayment at year end. Ministers and Ministers

of State will be treated as subsidiary employees by their own Departments.

Pension contribution at 6%

Members of the Houses of the Oireachtas are required to contribute 6% of their gross salary

towards their pension but this requirement ceases upon that Member reaching 20 years

service.

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3 Voluntary Group Schemes for Members

These are group schemes for Members of the Houses of the Oireachtas. Voluntary

contributions are not compulsory. A Member may choose to join any of the schemes listed

below and have the premiums deducted from their salary. The amount of the premium

depends on the level of cover individual Members choose. In all cases the One Stop Shop

contacts Members prior to renewal of each of the individual schemes to inform them of

renewal of policies. This also affords all Members an opportunity to join the scheme each year

at renewal.

3.1 Health Insurance Scheme (VHI)

The group scheme provides health cover for Members and the amount of the premium

depends on the level of cover individual Members choose. Any cover on behalf of a Member is

undertaken by the Member and the Health Insurer. Premium charges are deducted from the

Member’s salary on a monthly basis and this amount is advised by the Health Insurer to

Salaries Section.

3.2 Automobile Association

Membership is renewed on the 28th February each year and any Member who wishes to join

the scheme can do so at any time. The annual premium is payable is deducted from a

Member’s salary following membership. The annual amount for membership in 2011 is as

follows:

Roadside Rescue €101

Home Start €46

Rescue Plus €69

Associate Membership (extends cover to family members) €51 for each associate

member.

3.3 Public Liability Scheme

Members may apply for membership of a number of options under this scheme. The annual

premium will be deducted from salary following Membership. The scheme is renewed

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annually in July each year. The policy is available for a combined cost of €128.50. The

scheme options and costs for this scheme are as follows:

Public Liability €51.50

Employer’s Liability €27.75

Contents cover on constituency offices €51.50.

3.4 Personal Accident Group Scheme

Membership is renewed on 1st January each year, however, Members may join this scheme at

any time during the year. Indemnity applies immediately from the time the Member joins the

group scheme and continues up until the following 31st December. The personal accident

policy is to cover Members for accidents which occur in their day to day life. It covers

Members at all times inclusive of when they are not carrying out their parliamentary duties.

(Please note: this is not an insurance against illness). Members should read the policy in detail

to check the provisions of insurance and exceptions.

3.5 Death in Service Scheme

The scheme is open to current Members of the Houses of the Oireachtas who are under the

age of 70 and who have completed and returned an application form to join the Scheme.

Former Members are not eligible for this scheme and cover ceases from the date the Member

ceases to be a current Member of the Houses of the Oireachtas. Members may join the scheme

at any time during the year. The monthly deduction for Members ranges from €59.91 to

€89.86.

3.6 Additional Voluntary Scheme (Pension Scheme)

This scheme is designed to increase benefits at retirement under the main Houses of the

Oireachtas scheme. Under the additional voluntary scheme, a Member signs a form

authorising the deduction of the appropriate premium from their salary each month. The

additional voluntary scheme is designed to increase benefits at retirement under the main

Houses of the Oireachtas scheme.

Further details on all of the above policies are available from the One Stop Shop.

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4 Pension Entitlements for Members

Termination and Pension payments are payable to former Members subject to certain terms

and conditions.

payments are payable, upon application and after 3 years continuous service, immediately on

cessation of membership of the Houses of the Oireachtas. Termination Payments comprise a

Termination Lump Sum equivalent to approximately two months salary and a series of

monthly Termination payments, up to a maximum of 12 payments. Termination payments are

subject to tax and PRSI and current levies such as the Universal Social Charge. The

Termination Lump Sum is generally tax free.

When Termination payments are completed or prior to that if the Member decides to apply

for a pension, the Member is entitled to receive a Pension Lump Sum and Pension upon

application and approval by the Trustees to the Houses of the Oireachtas (Members) Pension

Scheme, subject to certain terms and conditions. Pension payments are payable monthly in

arrears and are subject to tax and the USC. The Pension Lump Sum is tax free.

An Information booklet on the Pension Entitlements for Members of the Houses of the

Oireachtas provides a detailed explanation of the pension entitlements to Members of the

House of the Oireachtas. For a copy of the publication and further information contact Mr.

Derek Walker ext. 4672 in the Pensions Unit.

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5 Overview of Allowances and Expenses 5.1 Parliamentary Standard Allowance (PSA)The Oireachtas (Allowances and Facilities) Regulations, 2010 (SI 84/2010) outlines all the

provisions of the Parliamentary Standard Allowance (PSA). The allowance came into effect on

1st March 2010. The allowance has two elements:

Travel and Accommodation Allowance (TAA)

Public Representation Allowance (PRA)

Both allowances are paid in arrears as a single monthly allowance.

5.2 Travel and Accommodation Allowance (TAA)This allowance, based on distance from the Member’s normal place of residence to Leinster

House, covers the costs of travel to and from Leinster House, overnights and, for Deputies

only, other travel expenses. Senators are paid a reduced amount as there are no payments for

constituency travel. Oireachtas Office Holders excluding the Ceann Comhairle are paid an

allowance ranging from €8,400 per annum for the Dublin based Office Holders to €36,150 per

annum for those 360km or more from Leinster House. The Ceann Comhairle is paid an annual

overnight allowance only of €16,350. The Leas Cheann Comhairle or Cathaoirleach may opt

for payment of the overnight allowance only and apply for alternative travel arrangements

with agreement of the Minister for Finance. Ministers, Ministers of State and the Ceann

Comhairle are not entitled to claim the travel and accommodation allowance.

Distance, in this case, means distance from the Member’s normal place of residence to

Leinster House by the shortest practicable route. On declaring this distance the Member is

assigned to one of the bands in the following table. Members must declare their Normal Place

of Residence on an annual basis for the payment of this allowance.

The allowance is calculated on the basis of 150 days attendance at Leinster House. However,

Members must register their attendance in Leinster House for at least 120 days annually to

retain the full allowance. A deduction of 1% of the TAA allowance is made for each day less

than 120 days attended at the end of the year or relevant period.

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At the end of the year each Member must certify that the amount paid to them was applied in

respect of expenses incurred for the purpose specified in the regulations. A statement of

attendance will issue to Members at the end of the year. Where attendance recorded is less

than the required number, the Member must repay the amount to be refunded within two

months of the end of the year or of the relevant period. The rates of the TAA allowance for all Members by band are as follows: BAND NUMBER

DISTANCE DEPUTIES

ANNUAL

SENATORS ANNUAL

OFFICE HOLDERS

ANNUAL

Dublin Less than 25km €12,000 €7,000 €8,4001 25km or more but less than 60km €28,106 €23,106 €24,4572 60km or more but less than 90km €30,350 €25,350 €27,1503 90km or more but less than 120km €31,850 €26,850 €28,9504 120km or more but less than 150km €32,966 €27,966 €30,2895 150km or more but less than 180km €33,350 €28,350 €30,7506 180km or more but less than 210km €33,722 €28,722 €31,1967 210km or more but less than 240km €34,094 €29,094 €31,6438 240km or more but less than 270km €34,850 €29,850 €32,5509 270km or more but less than 300km €35,594 €30,594 €33,443

10 300km or more but less than 330km €36,350 €31,350 €34,35011 330km or more but less than

360km€37,106 €32,106 €35,257

12 360km or more €37,850 €32,850 €36,150

5.3 Verification of Attendance for the Travel and Accommodation AllowanceMembers are required to record their attendance at Leinster House. Members must register

their attendance once daily at any time during the day or evening when Leinster House is

open. Members can commence recording their attendance from the date of election.

Members must personally record their attendance at any time terminal or by signing the Daily

Attendance Record in order to receive their travel and accommodation allowances.

Attendance recording is by means of an electronic System for Recording Attendance (SRA)

or signing a Daily Attendance Record located in the One Stop Shop.

Members who wish to sign the Daily Attendance Record must choose this option within one

month before the commencement of each year. These signatures will then become part of the

system for recording attendance. Members who sign the Daily Attendance Record may do so

in the One Stop Shop during office hours. Outside of normal office hours the Record will be

held at the reception desk in Leinster House 2000 and the Enquiries Office in Leinster House.

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Members may record their attendance on the System for Recording using a key fob which has

a unique identifier number to record attendance at any one of the time terminals located

around Leinster House [see diagram 1 on how to use the fob]. However, those located in the

areas below may prove most accessible to Members:

LH 2000 Reception desk

LH 2000 One Stop Shop

Leinster House - Enquiries Office

Leinster House – Editors Office

Leinster House – Members Restaurant

Leinster House - Self Service Restaurant/ Lift to five story block

Leinster House – Taoiseach’s glass corridor

Leinster House - Members’ Restaurant

Leinster House and LH 2000 end of stairs

When the key fob is positioned against the time terminal the Member will see a message on

the face of the terminal saying “Member Accepted” giving an updated number of

attendances recorded

Use of key fob and time terminal

Each Member will be issued with a key fob which has a unique identifier number. The end of the fob must be positioned within 1cm of the point on the time terminal as shown to record attendance. A message saying “Member accepted” and the total number of days recorded will appear on the display.

Diagram 1

Position key fob here to record your attendance

5.3.1 Attendance Reconciliation

The regulations provide that the attendance record may be corrected on application to the

appropriate authority, for the appropriate number of days, if the Member can show that their

attendance was not recorded at Leinster House due to:

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Attendance abroad in the performance of his or her duties as a Member or as an Office

Holder, or in the State, (otherwise than in Leinster House) as part of or on behalf of an

Oireachtas Committee. This is subject to a deduction of €60 in respect of the each

overnight claimed for Members who have registered attendance and received an

accommodation allowance in the Travel and Accommodation Allowance.

Ill-health certified by a medical practitioner (the Member must declare that the

absence is medically certified).

Extraordinary circumstances, determined by the Ceann Comhairle or Cathaoirleach, as

may be appropriate, to be good and sufficient and which could not have been foreseen

by the Member. In this regard, a Member must apply to the Ceann Comhairle or

Cathaoirleach as appropriate.

On a practical level, a Member who forgets his or her key fob or fails to record attendance can

complete an Attendance Reconciliation Form in the One Stop Shop, with specified evidence of

attendance in Leinster House. The evidence accepted is approved by the Houses of the

Oireachtas Commission as follows:

Reconciliation on the day - Where Members forget to fob in they can reconcile their

attendance on the day by presenting themselves in the One-Stop-Shop and signing an

Attendance Reconciliation Form

Reconciliation after the day - Where a Member forgets to fob in or to present

himself/herself to the One-Stop-Shop on the day, the following proof of attendance will be

accepted:

A record of the Member speaking or voting in the House or attending at a Committee

meeting. The onus is on the Member to produce such records.

Evidence of a room booking for a meeting where visitors have also signed in at

Reception.

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Whip Certification - In exceptional circumstances, and for a maximum of 10 days instances

in any calendar year, the following proof of attendance also be accepted;

Certification by the Whip to personally certify that he/ she saw the Member in

question at Leinster House on the day in question.

The Whip pairing list on the day duly certified by the respective Whip recognising

proof of attendance in respect of members who are present on the day but paired.

The evidence of staff at any level in the Service or of Members’ staff will not be accepted as

proof of attendance in any circumstances.

Foreign Travel Certification by Member Application or Whip Approval

A Member may apply for credit on the system for recording attendance in respect of

attendance abroad that is not funded by the Commission. The Member will have to

demonstrate that the travel was undertaken in the performance of his or her Parliamentary

duties as a Member as follows:

The Member must certify in the application that the travel was not for party political

purposes or for the Member’s private business.

An application and supporting documentation by the Member demonstrating the

relevance of the travel to the performance of the duties as a Member [not as a public

representative1] and evidence of travel such as an invitation from a Minister and a

travel programme or

A letter from the Member’s Whip that travel was undertaken with his/her approval

5.3.2 Records of Attendance

Members have access to their attendance records on the web based system for recording

attendance using the following link from the intranet site:

http://192.168.103.109/Flextime/Asp/Login.aspx?m=0&No=98811675. This link is also

available on the intranet site under useful links. Alternatively, reports of attendance are

1 i.e. a Member's duties as a public representative are far wider than his or her duties as a Member working in parliament. The Commission, in principle, will allow attendance credit for travel associated with the Member's parliamentary work.

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http://192.168.103.109/Flextime/Asp/Login.aspx?m=0&No=98811675

available upon request from the One Stop Shop. Members who sign the Daily Attendance

Record will have their records updated monthly on the system by the One Stop Shop. The One

Stop Shop has responsibility for administration of the System for Recording Attendance and

any enquiries in regard to the system, loss of fob keys etc. should be sent to

[email protected].

5.4 Public Representation Allowance (PRA)This allowance, which is the second element of the Parliamentary Standard Allowance is

payable to all Members (including Ministers and Oireachtas Office Holders at the rates

applying to the Members of his or her House as appropriate). Members may opt for either

the certified unvouched amount or the fully vouched amount. Members opting for the

vouched amount must retain receipts for the full amount claimed and not just the portion

above the unvouched rate. Members must declare their option annually within one month

before the beginning of the relevant period, usually the 1st January of the year in question.

Members receiving any amounts of the allowance above the certified unvouched rate may be

subject to audit.

The current rates of the allowance are as follows:Category Minimun certified amount

for unvouched expenditure

(Any amount above this

allowance is subject to audit)

Fully vouched

maximum amount for

vouched expenditure

(Subject to audit)

Deputies €15,000 €25,700

Ministers and Ministers of

State

€12,000 €20,000

Senators €9,250 €15,000

5.4.1 Summary

Within one month of the end of the year, each Member must first certify the amount expended

in respect of expenses incurred and, secondly, that the funds were applied for the purposes

set out in the Regulations. At the end of a particular year, where expenditure is less than the

amount paid to a Member, the balance must be refunded within two calendar months of the

end of the year. Members may apply, for payment within two calendar months of the end of

the year for an additional amount in the unvouched allowance subject to the maximum

allowed.

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5.4.2 Verification and Audit of PRA

Members must certify that the unvouched amounts claimed were applied in respect of

expenses incurred in the performance of his/her duties as a member. Any claims in excess of

the unvouched amount may be subject to audit in their entirety. Claims for amounts above

the minimum unvouched limits must be vouched in relation to all expenses claimed and may

be subject to audit. For the avoidance of doubt, a Deputy who has claimed the unvouched

amount of €15,000 but has expenditure of €16,000 can apply for the additional amount of

€1,000 but must have receipts for audit purposes for the total of €16,000.

Members will be responsible for retaining all receipts, vouchers, proof of payment etc for a

period of five years for inspection under audit. At least 10% of Members may be audited

each year and there will be a process of random selection to give effect to this.

5.4.3 Allowable expenses

The categories of allowable expenses are specified in SI 84/2010. It is largely a matter of

judgement for the Member to determine whether the expenditure they incurred can be

legitimately submitted under the categories of expenses set out in the legislation. The Audit

Guidelines 2010 Appendix A provide further clarification under each of the categories

designed to assist Members but are not intended to be a prescriptive list of expenses. This is

to ensure that Members have discretion to fund expenses that are consistent with their role as

public representatives.

Categories of Allowable Expenses – Deputies

The purposes for which this allowance may be used by Deputies are as follows:

1. Rent, rates and other such charges in relation to an office or offices,

2. Utilities of an office or offices (e.g. electricity and gas bills),

3. Improvements to office accommodation,

4. Signage in respect of the constituency office,

5. Purchase or maintenance of office furniture or equipment,

6. Purchase of stationery,

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7. Insurance including for office accommodation or equipment and public liability

insurance,

8. Cleaning of office accommodation,

9. Telephone calls, otherwise than from Leinster House, including line rental and mobile

phone calls, relating to the performance of his/her duties as a Member,

10. Web hosting and other related computer costs,

11. Hiring rooms for clinics or other meetings relating to the performance of his or her

duties as a Member of the Oireachtas,

12. Leaflet and newsletter distribution,

13. Advertising relating to the performance of his or her duties as a Member,

14. Attendance at conferences relating to the performance of his or her duties as a Member

(except expenses relating to travel).

Categories of Allowable Expenses – Ministers

Ministers may use this allowance for the same purposes as Deputies with the exception of

item 9 i.e. telephone calls, otherwise than from Leinster House, including line rental and

mobile phone calls.

Categories of Allowable Expenses – Senators

The purposes for which this allowance may be used by Senators are as follows:

1. Telephone calls, otherwise than from Leinster House, including line rental and mobile

phone calls, relating to the performance of his/her duties as a Member,

2. Web hosting and other related computer costs,

3. Leaflet and newsletter distribution,

4. Advertising relating to the performance of his or her duties as a Member,

5. Hiring rooms for meetings relating to the performance of his or her duties as a Member

and

6. Attendance at conferences relating to the performance of his or her duties as a Member

(except expenses relating to travel).

5.4.4 Claiming the Public Representation Allowance

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One month before the beginning of the year Members must select either the vouched or the

unvouched allowance option. Members will be paid a monthly amount based on the option

chosen i.e. the certified unvouched minimum or the vouched maximum amounts.

One month after the end of each year Members must complete a Certification of Expenditure

Form on which a Member must;

a) Certify the amount expended and that the expenditure was in accordance with

requirements specified in the regulations,

b) Certify any additional expenditure more than the amount paid and apply, if the

Member so wishes, for such additional amounts to be paid,

c) Repay within two months of the relevant period any unspent amounts where the

amount of expenses incurred is less than the amount of the allowance already paid.

Members who claim and are paid any amount in excess of the unvouched rate must retain all

evidence of expenses incurred (i.e. receipts, bills etc) and should retain all records for a period

of five years, for audit purposes.

5.5 Indicative timelines for the Parliamentary Standard Allowance in a full year

December End of January End February

Complete Normal Place of Residence Form for new year and chose PRA vouched or unvouched option (Maintain receipts and vouchers for Audit for a period of 5 years)

Certification of Expenditure under TAA and declaration of expenditure under PRA

State amount to be repaid or application for additional amount for PRA if applicable

Repay any amounts due i.e. where attendance is less than 120 annually in a full year and PRA repayments

5.6 Waiver There is an administrative facility to allow Members to waive any part of the amounts payable

under the Parliamentary Standard Allowance.

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6 Other Allowances 6.1 Telephone and Postal Facilities within Leinster HouseThe Regulations provide for free telephone and postal facilities available from Leinster House.

The postal facilities allowances of pre-paid envelopes per month are 1,500 for Deputies and

1,000 for Senators. In addition, Members holding certain specified positions e.g. chairpersons

of Oireachtas committees have additional telephone allowances paid quarterly.

6.2 Mobile Phone Scheme – Direct Purchase SchemeThe current provision is a maximum of €750 every 18 months for the purchase of a mobile

phone, car kit, installation costs and insurance subject to an application with receipts and

proof of expenditure (by credit card receipt, extract from bank statement or bank processed

cheque) for all the expenditure incurred. Ministers and Ministers of State are not eligible for

this scheme. An application may be made every 18 months for one mobile phone including

accessories such as a car kit and insurance costs up to the maximum amount of €750. iPhones

are ‘eligible devices’ for refund claims under the Direct Purchase Scheme. You are advised to

contact the ICT help desk at 01 618 4444 for up to date information on the mobile phone

handsets that are compatible with the Houses of the Oireachtas network.

6.3 Constituency Office Grant Under regulation 11 of SI 84/2010 a Member of Dáil Éireann is eligible for a grant if he/she

incurs expenses in establishing and equipping accommodation for his/her secretarial or

parliamentary assistant elsewhere than in Leinster House for the purpose of the Member’s

parliamentary duties. This allowance may not be claimed by Senators. The sum of €8,000 is

the maximum amount that may be claimed in final settlement of the expenses following

submission of the completed application form detailing all the expenditure incurred for the

Constituency Office Establishment Allowance.

6.4 Once off Payment at Elections Members are entitled to claim a once-off payment in respect of travel costs incurred in

travelling to Dublin to sign the Roll of Members. For Deputies, on dissolution, a once-off

payment in respect of travel costs to return to the constituency within three days. The rate of

the payment of travelling facilities for these purposes is based on the actual mileage at the

prevailing lower rate (currently 28 cents per km) as stipulated by the Department of Finance.

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7 Secretarial Allowance

7.1 Purpose of the schemeThe Scheme for Secretarial Assistance for Members is managed by the HR Unit for Members.

Under the scheme a Member may employ a Secretarial Assistant. Members of the Houses of

the Oireachtas may also claim a Secretarial Allowance (SA) under which Members can obtain

addition secretarial services.

The Secretarial Allowance for Members is administered by the One Stop Shop. Under this

allowance Members can opt for an additional staff allocation administered by the HR Unit for

Members, or a vouched or part vouched allowance option for temporary vouched employees

or for contracts of service. Where the Member selects the additional staff option, the One Stop

Shop liaises with the HR Unit for Members who will contact the Member directly to make

arrangements. The Minister for Finance sets the rates of the Secretarial Allowance. The

Secretarial Allowance is governed by SI 84/2010.

7.2 Details of the Scheme The most recent rates and the purpose of the secretarial allowance, details of which are set

out in Section 9 of SI 84/2010, is to assist towards expenses arising from the purchase of

certain secretarial assistance, public relations, information technology (but not web related)

and training services from a person employed under a contract of service or the purchase of

such services under a contract of service including any applicable tax and social insurance

costs. The allowance may also be used for remuneration of persons providing secretarial

services (i.e. Temporary Vouched Employees or TVE). Purchase of equipment or expenses for

which the Public Representation Allowance is intended, are not allowable under the

Secretarial Allowance scheme.

The Member is the Employer or the Contractor of the service subject to the terms and

conditions for the scheme funded by the Houses of the Oireachtas. The salary and invoice for

services is paid directly by the Houses of the Oireachtas as the paying agent to the employee

or the service provider on behalf of the Member. The unvouched allowance part of any option

is paid directly to the Member.

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7.3 Secretarial Allowance Options The options for Deputies, Ministers and Senators are as follows: -

Deputy Options Minister Options Senator Options

Staff option (formerly option A)Engagement of full time Parliamentary Assistant (enabling a Deputy to have a Parliamentary Assistant in addition to the staff allocation through HR Unit for Members of one Secretarial Assistant)

No Staff Option Staff Option ( formerly option A )Additional 50% Secretarial Assistant (enabling a Senator to have a 50% Secretarial Assistant in addition to the staff allocation through HR Unit for Members of 50% Secretarial Assistant )

Vouched Allowance Option (formerly option C)

An annual allowance of €41,092 fully vouched for secretarial assistance by employing a TVE or a contract for service to undertake defined work such as secretarial assistance, PR, IT (but not web related) and training.

Vouched Allowance Option (formerly option A)

An annual allowance of €41,092 fully vouched for secretarial assistance by employing a TVE or by a contract for service to undertake defined work such as secretarial assistance, PR, IT (but not web related) and training

Vouched Allowance Option (formerly option B)

An annual allowance of €20,546 fully vouched for secretarial assistant for a TVE or a contract for service to undertake defined work such as secretarial assistance, PR, IT (but not web related) and training

Part Vouched Allowance Option (formerly option D)

An annual allowance of €8,888.17 unvouched paid in two instalments of €4,444.08

No claim forms or receipts required and allowance paid automatically.

And An annual allowance of €11,591 vouched for secretarial assistance by employing a TVE or a contract for service to undertake defined work such as secretarial assistance, PR, IT (but not web related) and training

Part Vouched Allowance Option (formerly option B)


No claim forms or receipts required and allowance paid automatically.

And An annual allowance of €11,591 vouched for secretarial assistance by employing a TVE or a contract for service to undertake defined work such as secretarial assistance, PR, IT (but not web related) and training

Part Vouched Allowance Option (formerly option C)


No claim forms or receipts required and allowance paid automatically

AndAn additional 25% of staff (enabling a Senator to have a 25% Secretarial Assistant in addition to the staff allocation through HR Unit for Members of 50% Secretarial Assistant )

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7.3.1 Temporary Vouched Employees (where the Member is the employer)

The vouched allowance option (above) can be used to employ a Temporary Vouched Employee

(TVE). The TVE is employed by the Member (the Employer) on a specified purpose contract of

employment under the scheme. The hours, rate of pay and tenure of employment are

determined by the Member employing the staff and must be within the terms of the scheme

and statutory requirements including the minimum wage legislation. The salary allocated to

the TVE (full time or part time), provision for employer liabilities and any employee statutory

entitlements, are met from within the allowance. It should also be noted that as an employer

the Member is obliged to pay Employer’s PRSI at a rate of 4.25% from the period of 1st July

2011 (to be restored to the full rate 8.5% in 2014 ) up to weekly earnings of €352 and 10.75%

for weekly earnings over this amount. This amount must be taken into account when

calculating the rate of pay for the employee. Temporary Vouched Employees are not entitled

to pension entitlements under this scheme.

Contracting a TVE

A Claim Form and a Specified Purpose Contract of Employment must be completed in order to

place the TVE on the payroll.

http://www.employmentrights.ie/en/informationforemployers/whataremyresponsibilities/

Three forms must be completed and returned to the One Stop Shop so that Temporary

Vouched Employees can be placed on the payroll as follows:

Instruction form for Payment of Remuneration

The Specified Purpose Contract of Employment

New Staff Member Details for Payroll Form

The TVE will be paid through the Houses of the Oireachtas payroll on completion of all

documentation. Information for Members in their role as employers can be accessed at


7.3.2 Contracts for Service (Member is the Contractor of the Service)

The vouched allowance option (above) can be used for contracting services in respect of

expenses arising from the purchase of certain secretarial assistance, public relations,

information technology (but not web related) and training services. Contracting services are

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the responsibility of the Member as the contractor. The Member must ensure that the service

has been received and complies with the statutory requirements and must certify that:-

(1) the claim is in respect of expenditure wholly and exclusively incurred for the purposes

of facilitating his/ her parliamentary duties in accordance with SI 84/2010;

(2) the work was done to a satisfactory standard and represents value for money;

(3) the service provider was appropriately qualified to undertake the work;

(4) the invoice submitted is an original invoice;

(5) the expenditure was incurred during the period of the secretarial allowance i.e. the

current period is 25th February 2011 to 31st December 2011

The invoices for such services are submitted by the Member to the One Stop Shop with a form

of certification. Payments are made directly to the service provider by Electronic Funds

Transfer (EFT) and not to the Member. A Member should never pay the service provider.

The relevant banks details of all new service providers must be provided to the One Stop Shop.

Invoices must include all relevant statutory information i.e. PPS number or charity number to

comply with the provisions of Section 891B of the Taxes Consolidation Act 1997. All public

bodies are now required to provide a report to the Revenue Commissioners at the end of each

year, in relation to all payments totalling more than €1,000 in that year.

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8 Release of Records under the Freedom of Information Acts 1997 and 2003

The Freedom of Information (FOI) Acts 1997 & 2003 are designed to allow public access to

records held by public bodies that are not routinely available through other sources. The Act

asserts the right of members of the public to obtain access to official information to the

greatest extent possible, consistent with the public interest and the right to privacy of

individuals.

Those who request records under the Acts do not have to give any reason for seeking access

to a record. The provisions reflect the general principle that each person has an equal right to

access records under the Acts. The interests or the motives of a requester should not be taken

into account under FOI Acts in determining access to a record. Access to records under the Act

is subject to certain exemptions and restrictions and involves specific procedures and time

limits. The administrative records of Members’ allowances and entitlements are all subject to

the Freedom of Information Acts. Such records include any supporting documentation

including third party invoices. The One Stop Shop generally notifies Members whose records

are due to be released to a requester with a copy of the records it is proposed to release. This

is to provide the Member with an opportunity to correct or clarify his or her records.

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9 Appendix A - Audit Guidelines for 2011

The Public Representation Allowance (PRA)

Members, in the context of these guidelines, mean current and former Members in receipt of PRA in 2011. This allowance is subject to audit under Regulation 6 of SI 84/2010 for any amounts paid to Members over the unvouched amounts below.

Members should be aware that there are separate relevant periods in 2011 subject to audit, the pre-election period and the post election periods of the Dáil and Seanad. The costs incurred by deputies during the dissolution period of 2nd February 2011 to 24th February 2011 cannot be included in the documentation for audit. No allowances were paid for this dissolution period and costs are not allowable as they are deemed to be electoral. All costs must be pro-rata to include only costs incurred in each of the relevant periods in 2011 of the Dáil or the Seanad.

Audit 2011 Pro Rata Rates

Deputies – Any Members who received amounts exceeding the annual amount of €15,000 pro rata for the relevant periods below are subject to audit

Period Members Subject to Audit Where Pro Rata Allowance Exceeds

1st January 2011 to 1st February 2011

Deputies in the 30th

Dáil (Pre-election)€1,294.64

25th February to 31st December 2011

Deputies in the 31st

Dáil (Post-election)€12,678.57

Ministers – Any Members who received amounts exceeding the annual amount of €12,000 pro rata as Ministers/Ministers of State for the relevant periods below are subject to audit


1st January 2011 to 1st February 2011

Ministers/Ministers of State in the 30th

Dáil (Pre-election)

€1,035.71

25th February to 9th March 2011 Ministers of the 30th

Dáil (Post-election prior to the first sitting)

€433.18

10th March 2011 to 31st December 2011

Ministers/Ministers of State (Post-election appointed to the 31st Dáil on

€9,709.68

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10th March 2011)

Senators - Any Members who received amounts exceeding the annual amount of €9,250 pro rata for the relevant periods below are subject to audit


1st January 2011 to 24th February 2011

Senators in the 23rd

Seanad elected as Deputies

€1,431.54

1st January 2011 to 25th April 2011 Senators in the 23rd

Seanad€2,954.86

26th April 2011 to 31st December 2011

Senators elected to the 24th Seanad

€6,295.14

20th May 2011 to 31st December 2011

Senators nominated to the 24th Seanad

€5,694.22

Members are not subject to audit if they were in receipt of the vouched allowance and subsequently made a refund of an amount so that the final amount of the PRA allowance paid to the Member is lower than the unvouched rate.

Members are subject to audit if they were in receipt of the unvouched allowance and

subsequently apply and receive an additional payment over the unvouched rate. In this case Members are subject to audit on the total amount received e.g. a Deputy who claims an unvouched allowance amount of €15,000 and applies for an additional €1,000 will then be subject to audit on the full €16,000.

The categories of expenditure allowable under this allowance are set out in SI 84/2010

These guidelines are published to assist Members in ensuring their expenditure meets the criteria as intended by the regulations. These guidelines do not purport to be a legal interpretation of the regulations.

The categories specified in SI 84/2010 are broad in nature and it should largely be a matter for judgement of individual Members as to whether items of expenditure incurred fall legitimately within one of the categories. Issues arising in relation to the interpretation of these guidelines are ultimately a matter for the statutory authority. It is the role of the independent auditor to establish whether Members had valid evidence of vouchers, receipts and bills in respect of the amount paid to them, for expenses which come within the allowable categories in the PRA Regulations. The Guidelines, together with the relevant statutory instrument, will also be provided to auditors appointed by the Commission to conduct the audits.

Audit Process Guidelines provided audit guidance to those Members who were selected for the 2010 audit. The auditor will provide audit guidance in relation to the operation of the

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audit for 2011. The Audit Process Guidelines 2010 Appendix B may be amended for the 2011 audit and will be circulated to all Members in advance of the audit. The auditor undertakes on-site visits of Members’ offices where required either in Leinster House or at local level. Audits will commence any time from 1st March 2012.

What is the relevant time period for expenses and payments?

The relevant period for 2011 comprises the pre-election period of the:

30th Dáil of 1st January to 1st February 2011 23rd Seanad of 1st January to 25th April 2011

and the post election period of the:

31st Dáil of the 25th February to 31st December 2011 24th Seanad of 26th April to 31st December 2011.

Individual Members may have different relevant periods within the core periods. For example, the pre-election period for Senators who were elected to the 31 st Dáil is 1st January to 24th February and the post election period for nominated Senators is 20th May 2011 to 31st

December 2011.

All expenses must be incurred within the relevant periods. Payments for expenses incurred in these periods must be made within one month of the end of the period i.e. for the post election period, this is by 31st January 2012 for all Members. Automatic payments by direct debit for utility bills such as ESB bills may be made at a later date than one month after the end of the relevant period.

Cross year prepayments for a service will not be allowed i.e. payment for a service in December, 2011 with that service being received in, for example, January, 2012. In such cases the date of receipt of the service will determine the year of account.

All annual expenses that are incurred in this period will be allowed on a pro-rata basis for the relevant period. For example if the annual cost of web maintenance was paid by a deputy as an annual fee in July 2011 for the year 1st July 2011 to 30th June 2012, only 50% of the annual fee is allowable. This is the amount that the Member has incurred during the relevant period of 25th February to 31st December. The balance of the 50% annual fee is an allowable expense for inclusion in 2012 PRA.

What documents are required?

All documentation for the vouched allowance must be retained by the Member for five years even if they are audited during that period. The Auditor will review the original records but

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will not hold copies of any such records. All audit records will be returned to the Member following completion of the audit.

Members must retain all bills, invoices, receipts and vouchers for expenses they have incurred where they are likely to be subject to audit for a period of five years. The invoices should state the specific details of the type of goods or service purchased. Members must retain all supporting documentation to determine proof of purchase or receipt of the service for the purposes set out in the regulations in his/her duties as a Member. Proof of payment should confirm that the payment was made by the Member i.e. a document to indicate the payment was received and processed by the service provider.

The list of allowable expenses under each category includes guidance on the documentation to validate each item of expense.

Certification of Expenditure

There are two separate relevant periods in 2011 (pre-election and post election). Members are required to certify the total amount expended in respect of expenses incurred in the performance of his/her duties as a Member and that the amounts were applied appropriately, within one month of the end of a relevant period,

Members of the 30th Dáil/ 23rd Seanad have already certified expenditure following the end of the pre election periods of 1st January to 1st February 2011 / 1st January 25th April 2011.

Members of the 31st Dáil/24th Seanad will now be required to certify expenditure following the end of the post election periods of 25th February to 31st December 2011 / 26th April or 20th

May to 31st December 2011. Members will complete a form to certify the total amount expended in respect of expenses incurred in the performance of his/her duties as a Member and that the amounts were applied appropriately on or before 31st January 2012.

On or before 29th February 2012, if a Member has incurred less expenditure than the amount paid to him/her, he or she must repay the difference between the amount received and the expenditure incurred.

Refunds or Requests for Additional Amounts

On or before 29th February, 2012, Members may apply for an additional amount of expenses, subject to the overall maximum, where they have incurred an amount greater than was paid to them.

Refunds following the Audit

Following an audit, where the appropriate authority i.e. the Secretary General, is satisfied that a Member incurred less expenses than the amount paid to him/her, the Member shall repay this amount within two months of being notified of the decision of the Auditor of such overpayments.

Any amounts due and not repaid may be deducted from any other moneys due to be paid to the Member.

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What expenses are not allowable?

1) If the total of the expenses incurred exceed the vouched allowance a Member was paid in 2011, the additional amount may not be brought forward to the following year i.e. if a Member has used his expenses budget for the year and the invoice is due to be paid it cannot be carried over to the following year.

2) Expenses incurred during a dissolution period [i.e. from the time the Member ceases being a member until he or she signs the Roll of Members again] are not allowable expenses and will not be accepted.

3) Electoral expenses are not allowable and will not be accepted.

The list of allowable expenses is not a prescriptive list of all expenses allowable under the categories. Requests for clarification on specified expenses were considered and clarified as “not allowable”. Such clarifications are detailed under the relevant categories in the list of allowable expenses on page 5.

What expenses are allowable? [See table below for the list of Allowable Expenses]

As a general principle, expenditure which may be claimed by a Member, must be wholly and exclusively incurred in the performance of his or her duties as a Member and should not include any personal element of expenditure. The expenses must fall within one of the categories as set out in SI 84/2010.

Where a Member has a doubt about the type of expense he or she has incurred or is considering incurring and he/she wishes to receive clarification on the matter, the Member should first examine these guidelines and secondly, if still in doubt, write to or email the One Stop Shop [OSS] ([email protected]). Where necessary the OSS will seek guidance from the statutory authority.

Parliamentary Standard Allowance – List of Allowable Expenses under the Public Representation Allowance

The following non-exhaustive list has been prepared to assist Members to apply their funds to the expenses which are allowable and as an aid to retaining and presenting the correct documentation for audit. Please note that the principle of apportionment of expenses applies to all office expenses e.g. rent rates, mortgage interest, utilities, etc and to other expenses paid annually e.g. web hosting charges. An Audit Form can be used to complete records and insert pro rata amounts for each category of expense.

Deputies Items 1 – 14 Ministers and Ministers of State excludes item 9 [Telephone expenses]Senators list Items 9 to 14

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Expenditure Categories (as set out in SI 84/10)

Allowable Documentation

1: Rent, rates and other such charges in relation to an office or offices

(Applicable to Deputies and Ministers/Ministers of State)

Guidance on the rent, rates and other such charges in relation to an office or offices is set out Appendix A

In summary rent rates and other such charges is allowable on:

An office premises that complies with the definition

The costs relating to the declared premises, apportioned as appropriate

The cost of the mortgage interest on the premises (no tax deduction can be claimed)

The cost of rent paid on non-owner occupied premises used as a constituency office

Proof that a cost was incurred for such premises

Declaration form completed to provide

Address of the constituency office(s) premises

A statement of mortgage interest that was incurred for the stated premises apportioned for the relevant period from the lending agency

A statement of the rent that was incurred for the stated premises apportioned for the relevant period from the rental company/ owner to include applicable tax numbers

Proof of payment of the amount applicable for the relevant period

2: Utilities of an office or offices


Cost of bills/invoices apportioned to include only costs of utilities or office services for the premises declared in the relevant periods.

Allowable items may include:

Electricity bills Gas bills Oil or other fuel purchases

for the office Rates Refuse charges Water charges

The bills/invoices with the address of the premises, date and amounts to be paid

A statement of the costs of bills/ invoices that were apportioned by including only costs incurred in the relevant period for the premises declared

Direct debit payments of utility bills made

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Alarm monitoring Security costs (e.g. CCTV

installation) Language service such as

translation, interpretation, disability [such as Braille]

Bulk scanning services Bulk or confidential

shredding

Not Allowable Sundry items of

refreshments, newspapers, water

Bank charges/interest

after 31st January 2012 are allowable for the pro rata amount due for the relevant period

Proof of payment of the bill / invoice for the relevant period

3: Improvements to office accommodation


Office improvements include any enhancements to the office/offices and may include:

Upgrading works Refurbishment, repairs

and maintenance Painting and decorating Health and safety

requirement works Telephone system

improvements

Not allowable Expenses that have been listed as paid under the Constituency Office Establishment Grant in the relevant period.

Exclude receipts that were listed in an application for the Constituency Office Establishment Grant, where applicable

The bills/ invoices with the address of the premises where improvements were carried out, date and amounts to be paid


4: Signage in respect of the constituency office


The signage on any constituency office

Signage on a mobile office, or vehicle (vehicle wrapping) of the Member

Vehicle sign writing,

graphics or car wrap signs for a Member’s car that comply with the SIPO guidelines (cannot

The bills/ invoices with the address of the premises or vehicle registration, details of the signage, date and amounts to be paid


34



explicitly promote a person’s candidacy, party’s interests or which solicits votes for an election)

5: Purchase or maintenance of office furniture or equipment


Office furniture and

equipment of the Member

Equipment can include cost of purchase, rental and maintenance of any office equipment including tablet PCs [such as ipads] and IT equipment [such as laptops]

Office equipment normally required for the running of an office

Charges levied by the Houses of the Oireachtas Service ICT section for IT connection or support (see circular from the ICT unit on the costs of maintenance of additional computers)

The bills/invoices should specify the details of the purchase of the furniture and equipment that will indicate it is for office use, date and amounts to be paid

Proof of payment of the bill /invoice for the relevant period

6: Purchase of stationery


Stationery that is not provided by the Houses of the Oireachtas Service required for the performance of his or her duties as a Member

The bills/invoices should specify the details of the purchase of the stationery that will indicate it is for office use, date and amounts to be paid


7: Insurance including for office

Insurance of the office accommodation and

Insurance apportioned for office, office equipment for the

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accommodation or equipment and public liability insurance


contents, equipment, public liability insurance

relevant period can include:

A copy of the certificate of insurance with the purpose, date and payment to be made

Insurance documentation for public liability, office accommodation and contents should specify the address of premises and the amount apportioned for the declared area

Insurance for equipment should specify the insurance policy number and purpose of insurance

Proof of payment of certificate of insurance for the relevant period

8: Cleaning of office accommodation


Cleaning of office premises declared by the Member in the performance of his or her duties as a Member

The bill/invoices for the services including name of Member, date of service, address of the premises where the service was provided and amount to be paid

The bill/invoices for the cleaning materials (itemised) where the service was not under contract

A statement of all services and proof of payment signed by the contractor (if a long- term contract exists)

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The contractors PPS (Personal Public Service) number, charitable status number or company registration number.


9: Telephone calls, otherwise than from Leinster House

(Applicable to Deputies and Senators i.e.)

Members are not restricted in the number of office/mobile telephone lines listed for the allowance where the Member is the assigned bill holder/payer

The cost of line rental and telephone calls made by the Member or their staff (on behalf of the Member) in the performance of his or her duties as a Member

SMS text messaging service

Home telephone to a maximum of 10% of the total call costs

List of office/mobile telephone numbers assigned for the performance of the Members duties for the relevant period

The telephone bills that identifies the assigned numbers for the performance of the Member’s duties for the relevant period

Home telephone bills to identify that a maximum of 10% of the total call costs are included.

Invoices from the ICT Unit for additional telephone services

Proof of payment of the bill/invoice for the relevant period

10: Web hosting and other related computer costs

(Applicable to all

Invoices for web hosting, web design and other related computer costs to web hosting and design

The bill/invoice with the date and amount of the service / product must specify the details of the purchase that will

37



Members) Invoices for any amounts charged by the ICT section of the Service may be included pro rata for the period

Not allowable The purchase of computer equipment (laptops, ipads etc) is not allowable (provided under office equipment for deputies and Ministers only)

indicate it is for office use


11: Hiring rooms for clinics or other meetings

(Applicable to all Deputies and Ministers for clinics and for Senators for other meetings only)

The hire cost of rooms in any location or premises for the purpose of clinics or meetings for Deputies

The hire cost of rooms in any location or premises for the purpose of meetings only for Senators

The bill/ invoice for the services including name, address and date of each event

List of events to indicate that the purpose of room hire was for his/her duties as a Member


12: Leaflet and newsletter distribution

(Applicable to all Members)

Distribution but not printing of leaflets and newsletters for the performance of his/her duties as a Member (sample to be attached to each invoice)

Not allowable Electoral expenses are not

allowable

The bill/invoice for the services including name, address and date of each publication or distribution

Samples to indicate that the content was for the performance of his/her duties as a Member attached to each invoice

PPS number of the service provider, charitable status number or company office registration number where

38



applicable


13: Advertising relating to the performance of his or her duties as a Member


Advertising to publicise work as a Member or to publicise meeting/clinic times, dates, venues

Advertising costs only (excluding graphic design or photography)

All forms of media can be used including newspapers, newsletters radio, television, web advertising, bus shelters, window space (excluding sponsorship)

Content is limited to the Member’s name, contact details, addresses, clinic times or the title of the meeting, the venue, time and the date

Only printing for the advertisement which cannot be facilitated by the Print Room is allowable e.g. poster for a bus shelter advert

Samples of the advertisement to indicate that the content was for the performance of his/her duties as a Member and the advertisement was not sponsorship

Invoices for services including name, address, PPS number company office registration number, charitable status number where applicable


14: Attendance at conferences relating to the performance of his or her duties as a Member

Events that relate to the duties of a Member

Accommodation and convention fee only with an appropriate deduction for meals which are part of

The invitation or notification of the event including the details and date of the event

Statement/Receipt for the accommodation

39




the fee

Not Allowable Conference

accommodation costs may not be claimed by Members in bands 1 to 12 where attendance at Leinster House has been recorded for that day

Excludes meals, travel expenses or costs paid or recouped from other sources

and/or convention fee only

The details should exclude or identify any amounts that are recouped from another source and exclude any travel expenses

Proof of payment of expenses incurred by the Member i.e. hotel receipts for accommodation

Forms and supporting information

Additional supporting information for records of expenses includes: Audit Record Form to record expenses and supporting documentation Declaration of Constituency Office form Sample invoice

Forms and further information may be obtained from the One Stop Shop or downloaded from the Members’ Intranet on the Houses of the Oireachtas internal Intranet at http://oir12/

Timelines for the Parliamentary Standard Allowance (PSA)

1st December 2011 31st January 2012 29th February 2012Complete PSA Declaration Form to

Declare Normal Place of Residence and

Choose PRA allowance vouched or un-vouched option (Maintain

Complete the Certification of Expenditure Form for the Travel and Accommodation Allowance (TAA) and for the Public Representation Allowance (PRA) for 2011 (post election periods)

Apply for additional amounts for the PRA, if applicable

Refund of PRA allowance for the post election period in 2011, if applicable

Refund of TAA allowance if applicable i.e. registration of attendance is less than the requirement for the post election period 2011 (Total recorded will be issued to all Members in January 2012.

40

http://oir12/

audit records if you select the vouched for 5 years)

41

Appendix AGuidance on the rent, rates and other such charges in relation to an office or offices

Definitions Premises An “office” is a room or rooms used exclusively for or during the relevant period for the

transaction of business in the performance of his/ her duties as a Member. Temporary use of a space adjacent to an office is not included. The principle of apportionment applies

Proof of payment of costs Members must actually incur a cost (Proof is required). If no mortgage interest/rent is

paid, it does not incur a cost and is therefore not allowable. No imputed costs will be allowed

Mortgage Interest The cost of mortgage interest paid only (or relevant proportion thereof)

A Member may not claim a tax deduction in respect of, say, mortgage interest paid where claimed under the PRA

Rent The cost of the rent paid in respect of non-owner occupied premises used as a

constituency office is allowable

Clarification of general termsMortgageIn the context of the Public Representation Allowance, mortgage means a loan made available by an institution regulated by the Financial Regulator used for the purchase, repair, development or improvement of the property used as a constituency office. A ‘mortgage’ does not, in this context, include a loan secured on the constituency office where the proceeds of that loan were used for a purpose unrelated to the constituency office.

The cost of mortgage interest paid (or relevant proportion thereof) may be claimed as part of the Public Representation Allowance. The cost of capital repayments may not be claimed.

ApportionmentWhere part of a building is used as a constituency office and part is not, the claim for mortgage interest, rates and other such charges under the Public Representation Allowance may relate only to the proportion applicable to the constituency office.

Cost incurredThe Member must actually incur a cost and such cost must be capable of being vouched or receipted. In other words, a Member cannot claim the Public Representation Allowance in respect of what may be regarded or described as notional or deemed amounts.

Tax Matters

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The Public Representation Allowance is exempt from income tax under the provisions of Section 836 Taxes Consolidation Act 1997. That section also prohibits an individual from claiming a tax deduction in respect of any expenditure that is covered by the tax exemption. Therefore, a Member may not claim a tax deduction in respect of, say, mortgage interest paid that has been claimed as part of the Public Representation Allowance.

Allowable Expenses - Non-owner occupied premisesRent The cost of the rent paid in respect of non-owner occupied premises used as a Constituency office may be claimed as part of the Public Representation Allowance (subject, to the maximum of the overall allowance). The rental arrangements should be at ‘arm’s length’ 2 with the rent payable not exceeding the general prevailing rent payable for such properties (see above as regards apportionment) and that the conditions are fair and reasonable. The payment by the Member must be capable of being vouched or receipted for audit purposes. Invoices and the receipt from the owner should include the address of the premises.

Allowable Expenses - Owner occupied premisesPremises An “office” is a room or rooms used exclusively for or during the relevant period for the transaction of business in the performance of his or her duties as a Member.

An office can include;

1. a Member’s office in the home 2. a Member’s office in a business 3. a Member’s office in a mobile vehicle - vehicle purchase costs, vehicle maintenance or

insurance costs will not be allowable. Costs of insurance, office improvements, equipment etc are provided for under other headings.

No mortgage outstandingWhere a Member owns, or part owns, a property in respect of which no mortgage exists, no claim may be made under the Public Representation Allowance. In addition, a charge may not be imputed (see clarifications above).

Mortgaged properties Where a Member holds a mortgage (qualifying as above) on a property used, or partly used, as a constituency office, only that part of the mortgage interest paid by the Member, as apportioned (see clarifications above) and subject to the maximum allowance that may be claimed under the Public Representation Allowance.

Example 1Where a Member has a mortgage on the property and that Member uses the whole property as a constituency office, then the cost of the full amount of the mortgage interest paid may be claimed as part of the Public Representation Allowance (subject, to the maximum allowance).

2 the description of an agreement made by two parties freely and independently of each other to show that the price, requirements, and other conditions were fair and real.

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Example 2 Where a Member has a mortgage on the property and that Member uses 50% of property as a constituency office, then the 50% of the mortgage interest paid may be claimed as part of the Public Representation Allowance (subject to the maximum allowance).

Example 3Where a Member owns a constituency office outright whether as part of his residence or otherwise and is not paying rent or a mortgage no claim may be made.

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The Public Representation Allowance (PRA)

Members, in the context of these guidelines, mean current and former Members in receipt of

PRA since March 2010. This allowance is subject to audit under Regulation 6 of SI 84/2010 for

any amounts paid to Members over the unvouched amounts below.

Category Subject to Audit – Any amounts paid in excess of the

unvouched allowance amounts below

Deputies €15,000

Ministers and Ministers of

State

€12,000

Senators €9,250

Members are not subject to audit if they were in receipt of the vouched allowance

and subsequently made a refund to below the unvouched rate.

Members are subject to audit if they were in receipt of the unvouched allowance

and subsequently apply and receive an additional payment over the unvouched

rate. In this case Members are subject to audit on the total amount received eg a

Deputy who claims an unvouched allowance amount of €15,000 and applies for an

additional €1,000 will then be subject to audit on the full €16,000.

The categories of expenditure allowable under this allowance are set out in SI 84/2010

These guidelines are published to assist Members in ensuring their expenditure meets the

criteria as intended by the regulations. The categories specified in SI 84/2010 are broad in

nature and it should largely be a matter for judgement of individual Members as to whether

items of expenditure incurred fall legitimately within one of the categories. These guidelines

do not purport to be a legal interpretation of the regulations. Issues arising in relation to the

interpretation of these guidelines are ultimately a matter for the statutory authority.

45

The Guidelines, together with the relevant statutory instrument, will also be provided to

auditors appointed by the Commission to conduct the audits. The auditor will provide audit

guidance documentation for issue to Members in relation to the operation of the audit. The

auditor will also identify the criteria for on-site visits of Members’ offices where required

either in Leinster House or at local level.

What is the relevant time period for expenses and payments?

The relevant period for 2010 is 1st March to 31st December 2010. Audits will commence any

time from 1st March 2011. All expenses must be incurred within the relevant period of 1st

March to 31 st December 2010. Payments for expenses incurred in this period must be made

by 31st January 2011.

Cross year prepayments for a service will not be allowed i.e. payment for a service in

December, 2010 with that service being received in, for example, January, 2011. In such cases

the date of receipt of the service will determine the year of account.

What documents are required?

Members must retain all bills, invoices, receipts and vouchers for expenses they have incurred

where they are likely to be subject to audit.

All documentation must be retained by the Member for five years even if they are audited

during that period. The Auditor will review the original records but will not hold copies of any

such records.

The list of allowable expenses under each category includes guidance on the documentation

to validate each item of expense.

Certification of Expenditure

On or before 31 January 2011, Members will complete a form to certify the total amount

expended in respect of expenses incurred in the performance of his/her duties as a Member

and that the amounts were applied appropriately.

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On or before 28 February 2011, if a Member has incurred less expenses than the amount paid

to him/her, he or she must repay the difference between the amount received and the

expenses incurred.

Refunds or Request for Additional Amounts

On or before 28 February, 2011, Members may apply for an additional amount of expenses,

subject to the overall maximum, where they have incurred an amount greater than was paid

to them.

Refunds following the Audit

Following an audit, where the appropriate authority i.e. the Secretary General, is satisfied that

a Member incurred less expenses than the amount paid to him/her, the Member shall repay

this amount within two months of being notified of the decision of the Auditor of such

overpayments.

Any amounts due and not repaid may be deducted from any other moneys due to be paid to

the Member.

What expenses are not allowable?

4) If the total of the expenses incurred exceed the vouched allowance a Member was paid

in 2010, the additional amount may not be brought forward to the following year i.e. if

a Member has used his expenses budget for the year and the invoice is due to be paid it

cannot be carried over to the following year.

5) Expenses incurred during a dissolution period [i.e. from the time the Member ceases

being a member until he or she signs the Roll of Members again] are not allowable

expenses and will not be accepted.

6) Electoral expenses are not allowable and will not be accepted.

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What expenses are allowable?

As a general principle, expenditure which may be claimed by a Member, must be wholly and

exclusively incurred in the performance of his or her duties as a Member and should not

include any personal element of expenditure. The expenses must fall within one of the

categories as set out in the SI (referred to above).

Where a Member has a doubt about the type of expense he or she has incurred or is

considering incurring and he/she wishes to receive clarification on the matter the Member

should first examine these guidelines and secondly, if still in doubt, write to or email the One

Stop Shop [OSS] ([email protected]). Where necessary the OSS will seek guidance from

the statutory authority.

Parliamentary Standard Allowance – List of Allowable Expenses under the Public

Representation Allowance

The following non-exhaustive list has been prepared to assist Members to apply their funds to

the expenses which are allowable and as an aid to retaining and presenting the correct

documentation for audit. Please note that the principle of apportionment of expenses

applies to all office expenses e.g. rent, rates, mortgage interest, utilities, improvements

etc.

Deputies Items 1 – 14

Ministers and Ministers of State excludes item 9 [Telephone expenses]

Senators list Items 9 to 14 Expenditure

Categories (as set

out in SI 84/10)


1: Rent, rates and other such charges in relation to an office or offices


Please refer to the guidance on the rent, rates and other such charges in relation to an office or offices document

Definitions Premises An “office” is a room or

rooms used exclusively for or during the relevant period for the transaction

Declaration form completed to provide

Address of the premises

Statement of the area, percentage of the home or business area used

48

Expenditure

Categories (as set

out in SI 84/10)


of business in the performance of his/ her duties as a Member. Temporary use of a space adjacent to an office is not included. The principle of apportionment applies

Proof of payment of costs Proof is required that the

Member actually incurred a cost – if no mortgage interest/rent is paid, it does not incur a cost and is therefore not allowable. No imputed costs will be allowed

Mortgage Interest The cost of mortgage

interest paid only (or relevant proportion thereof)

A Member may not claim a tax deduction in respect of, say, mortgage interest paid where claimed under the PRA

Rent The cost of the rent paid in

respect of non-owner occupied premises used as a Constituency office is allowable

as a constituency office being wholly, and exclusively for the use of the Member and/or their staff

A statement of mortgage interest that was incurred for the stated premises apportioned for the relevant period from the lending agency

A statement of the rent that was incurred for the stated premises apportioned for the relevant period from the rental company/ premises owner to include applicable tax numbers

Proof of payment of the amount applicable for the relevant period

2: Utilities of an office or offices


Cost of bills/invoices apportioned to include only costs of utilities or office services for the premises declared in the relevant period of 1st March to 31st December 2010 and may include:

Electricity bills

A form for utilities can be used to complete records

The bills/invoices with the address of the premises, date and amounts to be paid

49

Expenditure

Categories (as set

out in SI 84/10)


Gas bills Oil or other fuel purchases

for the office Rates Refuse charges Water charges Alarm monitoring Security costs such (e.g.

CCTV installation) Language service such as

translation, interpretation, disability [such as Braille]

Bulk scanning services Bulk or confidential

shredding

A statement of the costs of bills/ invoices that were apportioned by including only costs incurred in the relevant period for the premises declared


3: Improvements to office accommodation


Office improvements include any enhancements to the office/offices and may include:

Upgrading works Refurbishment, repairs

and maintenance Painting and decorating Health and safety

requirement works Telephone system

improvements

The bills/ invoices with the address of the premises where improvements were carried out, date and amounts to be paid


4: Signage in respect of the constituency office


The signage on any constituency office

Signage on a mobile office, or vehicle (vehicle wrapping) of the Member

Vehicle sign writing,

graphics or car wrap signs for a Member’s car comply with the SIPO guidelines (cannot explicitly promote a person’s candidacy, party’s interests or which solicits votes for an election)

The bills/ invoices with the address of the premises or vehicle registration, details of the signage, date and amounts to be paid


50

Expenditure

Categories (as set

out in SI 84/10)


5: Purchase or maintenance of office furniture or equipment


Office furniture and

equipment of the Member

Equipment can include cost of purchase, rental and maintenance of any office equipment including tablet PCs [such as ipads] and IT equipment [such as laptops]

Office equipment normally required for the running of an office

Charges levied by the Houses of the Oireachtas Service ICT section for IT connection or support (see circular from the ICT unit on the costs of maintenance of additional computers)

The bills/invoices should specify the details of the purchase of the furniture and equipment that will indicate it is for office use, date and amounts to be paid

Proof of payment of the bill /invoice for the relevant period

6: Purchase of stationery


Stationery that is not provided by the Houses of the Oireachtas Service required for the performance of his or her duties as a Member

The bills/invoices should specify the details of the purchase of the stationery that will indicate it is for office use, date and amounts to be paid


7: Insurance including for office accommodation or

Insurance of the office accommodation and

Proof of payment of insurance for the relevant period apportioned for office, office

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Expenditure

Categories (as set

out in SI 84/10)


equipment and public liability insurance


contents, equipment, public liability insurance

equipment and can include:

A copy of the certificate of insurance with the purpose, date and payment to be made

Proof of payment of the certificate of insurance amounts apportioned for the relevant period

Insurance for public liability, office accommodation and contents should clearly specify the address of premises and the amount apportioned for the declared area

Insurance for equipment should specify the insurance policy number and purpose of insurance

8: Cleaning of office accommodation


Cleaning of office premises declared by the Member in the performance of his or her duties as a Member

The bill/invoices for the services including name of Member, date of service, address of the premises where the service was provided and amount to be paid


A statement of all services and proof of payment signed by the contractor (if a longer term contract exists)

52

Expenditure

Categories (as set

out in SI 84/10)


The contractors should supply PPS (Personal Public Service) number, charitable status number or company registration number.

9: Telephone calls, otherwise than from Leinster House

(Applicable to Deputies and Senators)

Members are not restricted in the number of office telephone lines that are listed

The Member must be the assigned bill holder/payer

Only the cost of line rental and telephone calls made by the Member or their staff (on behalf of the Member) in the performance of his or her duties as a Member

SMS text messaging service

Home telephone to a maximum of 10% of the total call costs only

Members must state the office telephone numbers used

Telephone bills for the telephones assigned for the relevant period for official calls

Home telephone bills to identify that a maximum of 10% of the total call costs are included

Invoices from the ICT Unit for additional telephone services provided to Members


10: Web hosting and other related computer costs


Invoices for web hosting, web design and other computer costs

Invoices for any amounts charged by the ICT section of the Service may be included

The bill/invoice with the date and amount of the service / product must specify the details of the purchase that will indicate it is for office use


11: Hiring rooms Rooms in any location or The bill/ invoice for the

53

Expenditure

Categories (as set

out in SI 84/10)


for clinics or other meetings


premises for the purpose of clinics/meetings for the performance of their duties as a Member

services including name, address and date of each event


Full statement of events

for the entire period if it is a long-term arrangement

12: Leaflet and newsletter distribution


Distribution but not printing of Leaflets and newsletters for the performance of their duties as a Member (sample to be attached to each invoice)

The bill/invoice for the services including name, address and date of each publication or distribution

Samples to indicate that the content was for the performance of their duties as a Member attached to each invoice


PPS number of the service provider, charitable status number or company office registration number where applicable should be provided

13: Advertising relating to the performance of his or her duties as a

Advertising costs only (excluding graphic design or photography)

Samples of the advertisement to indicate that the content was for the

54

Expenditure

Categories (as set

out in SI 84/10)


Member


All forms of media can be used including newspapers, newsletters, radio, television, web advertising, bus shelters, window space etc

Content is limited to Member’s name, contact details, addresses, clinic times, the title of the meeting to which constituents are being invited, the venue, the time and the date

Only printing for the advertisement which cannot be facilitated by the Print Room is allowable e.g. poster for a bus shelter advert

performance of their duties as a Member

Invoices and proof of payment made in the relevant period for services including name, address, PPS number company office registration number, charitable status number where applicable should be provided

14: Attendance at conferences relating to the performance of his or her duties as a Member


Events that relate to the duties of a Member

Conference accommodation costs may not be claimed by Members in bands 1 to 12 where attendance at Leinster House has been recorded for that day.

Proof of payment of expenses incurred by the Member i.e. hotel receipts for accommodation

The details should exclude or identify any amounts that are recouped from another source and exclude any travel expenses

Accommodation and convention fee only with an appropriate deduction for meals which are part of the fee or a receipt for the convention fee which excludes meals

55

Expenditure

Categories (as set

out in SI 84/10)


The invitation or notification of the event including the details and date of the event

Forms and supporting information

Additional supporting information for records of expenses available on the Members Intranet

includes:

Declaration of address form

Sample invoice

Sample Audit form for recording expenses

Guidance on the rent, rates and other such charges in relation to an office or offices

Clarification of general terms

Mortgage

In the context of the Public Representation Allowance, mortgage means a loan made available

by an institution regulated by the Financial regulator used for the purchase, repair,

development or improvement of the property used as a constituency office. A ‘mortgage’ does

not, in this context, include a loan secured on the constituency office where the proceeds of

that loan were used for a purpose unrelated to the constituency office.

The cost of mortgage interest paid (or relevant proportion thereof) may be claimed as part of

the Public Representation Allowance. The cost of capital repayments may not be claimed.

Apportionment

Where part of a building is used as a constituency office and part is not, the claim for

mortgage interest, rates and other such charges under the Public Representation Allowance

may relate only to the proportion applicable to the constituency office.

56

Cost incurred

The Member must actually incur a cost and such cost must be capable of being vouched or

receipted. In other words, a Member cannot claim the Public Representation Allowance in

respect of what may be regarded or described as notional or deemed amounts.

Tax Matters

The Public Representation Allowance is exempt from income tax under the provisions of

Section 836 Taxes Consolidation Act 1997. That section also prohibits an individual from

claiming a tax deduction in respect of any expenditure that is covered by the tax exemption.

Therefore, a Member may not claim a tax deduction in respect of, say, mortgage interest paid

that has been claimed as part of the Public Representation Allowance.

Allowable Expenses - Non-owner occupied premises

Rent

The cost of the rent paid in respect of non-owner occupied premises used as a Constituency

office may be claimed as part of the Public Representation Allowance (subject, to the

maximum of the overall allowance). The rental arrangements should be at ‘arm’s length’ 3 with

the rent payable not exceeding the general prevailing rent payable for such properties (see

above as regards apportionment) and that the conditions are fair and reasonable. The

payment by the Member must be capable of being vouched or receipted for audit purposes.

Invoices and the receipt from the owner should include the address of the premises.

Allowable Expenses - Owner occupied premises

Premises

An “office” is a room or rooms used exclusively for or during the relevant period for the

transaction of business in the performance of his or her duties as a Member.

An office can include;

4. a Member’s office in the home

5. a Member’s office in a business

3 the description of an agreement made by two parties freely and independently of each other to show that the price, requirements, and other conditions were fair and real.

57

6. a Member’s office in a mobile vehicle - vehicle purchase costs, vehicle maintenance or

insurance costs will not be allowable. Costs of insurance, office improvements,

equipment etc are provided for under other headings.

No mortgage outstanding

Where a Member owns, or part owns, a property in respect of which no mortgage exists, no

claim may be made under the Public Representation Allowance. In addition, a charge may not

be imputed (see clarifications above).

Mortgaged properties

Where a Member holds a mortgage (qualifying as above) on a property used, or partly used, as

a constituency office, only that part of the mortgage interest paid by the Member, as

apportioned (see clarifications above) and subject to the maximum allowance that may be

claimed under the Public Representation Allowance.

Example 1

Where a Member has a mortgage on the property and that Member uses the whole property

as a constituency office, then the cost of the full amount of the mortgage interest paid may be

claimed as part of the Public Representation Allowance (subject, to the maximum allowance).

Example 2

Where a Member has a mortgage on the property and that Member uses 50% of property as a

constituency office, then the 50% of the mortgage interest paid may be claimed as part of the

Public Representation Allowance (subject to the maximum allowance)

Example 3

Where a Member owns a constituency office outright whether as part of his residence or

otherwise and is not paying rent or a mortgage no claim may be made.

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