All four Staff Associations met with the Revenue Commissioners over a protracted period as they were examining the question of the Taxation of some Garda Allowances which were currently not taxable. The Garda Representative Association enlisted the professional advice of Price Waterhouse Coopers who attended meetings with the Revenue Commissioners & made a number of submissions in this regard.

However in mid-November 2011, representatives of the Revenue Commissioners advised the Director of Finance that, as and from 1st January 2012 a number of Garda Allowances should be taxed as follows:

Revenue has fully considered the points made by the various staff representatives and appreciate their contribution in explaining the nature of the allowances. However notwithstanding this, it is not accepted that the present position of total non-taxability of these allowances can be continued. Taking into account the explanations provided, relevant tax legislation and case law the position as outlined below should be adopted
with effect from 1st Jan 2012: -

Plain Clothes Allowance – Fully taxable under Schedule E
Community Relations/JLO Allowance  - 40% taxable under Schedule E
Bicycle Allowance - Fully taxable under Schedule E
 Interview Boards Allowance - Fully taxable under Schedule E
Detective Allowance - 40% taxable under Schedule E
Uniform/Boot Allowance - 40% taxable under Schedule E

The practice of lump sum payments made in advance in respect of Locomotion Allowance (Classes A, B) should be discontinued and claims for locomotion related expenses should be made as per instruction in IT 51.All Class D Locomotion Allowance are now fully taxable but related expenses can be claimed where substantiated by properly completed claim forms as per IT51.


 Garda Doctor of Choice Scheme

Revenue practice, as published, recognizes that where
“an employer operates an in-house medical plan under which staff contribute to and claim from the plan or where an employer employs or retains a general practitioner of whose services the employees can avail of - PAYE and PRSI will not be applied by the employer to any benefit arising from the employer’s contribution to the plan or of the cost of employing or retaining the general practitioner''.
It is accepted that the proposal contained in yours of 12 October 2011 whereby An Garda Siochana would engage a panel of doctors under a retainer fee system to provide individual check ups and other medical services in line with Garda policy would fall within that practice and PAYE or PRSI need thus not be operated.

Payments to External Lecturer/Examiner - Revenue’s view is that part-time lecturers/teachers/trainers are employees. Payments are to be made to these individuals net of statutory deductions for PAYE and PRSI. Revenue accepts that the above position need not apply in situations where the lecturers/teachers/trainers give “once off” lectures. Lecturers/teachers/trainers in these positions will generally only give lectures once or twice a year for the same organization. Please refer to Tax Briefing 28.

The practice in relation to the payment of Maintenance Allowance directly to Trainee Garda (without deduction of Payroll Taxes) in the current format is to be discontinued and amended procedures enacted to conform to IT54.