OIREACHTAS (PAYMENT OF MEMBERS) (AMENDMENT) ACT, 1925

Type Act

Publication 1925-07-11

Last updated 1938-12-21

State Repealed superseded text

Text As published

Source Irish Statute Book

articles 3

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

1 amending act · 1938-12-21, OIREACHTAS (ALLOWANCES TO MEMBERS) ACT, 1938

Reform history JSON API

AN ACT TO EXEMPT ALLOWANCES PAID TO OR INCLUDED IN CERTAIN SALARIES OF MEMBERS OF THE OIREACHTAS UNDER THE OIREACHTAS (PAYMENT OF MEMBERS) ACT, 1923, FROM INCOME TAX (INCLUDING SUPER-TAX) AND TO RELIEVE MEMBERS OF THE OIREACHTAS FROM THE SUSPENSION OR ABATEMENT OF PENSIONS PAYABLE OUT OF PUBLIC MONEYS BY REASON OF THE RECEIPT OF SUCH ALLOWANCES OR THE INCLUSION THEREOF IN SUCH SALARIES. [11th July, 1925.]

BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:—

1 Exemption from income tax.

1.—(1) The allowances payable to members of the Oireachtas under sub-section (1) of section 2 of the Oireachtas (Payment of Members) Act, 1923 (No. 18 of 1923) shall be and shall be deemed always to have been exempt from income tax (including super-tax) and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

(2) So much of the salary for the time being payable to a member of the Oireachtas by virtue of his holding any of the offices mentioned in sub-section (2) of the said section 2 of the said Act as is equal to the allowance which would be payable to such member under sub-section (1) of the said section if he did not hold such office shall be and shall be deemed always to have been exempt from income tax (including super-tax) and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

(3) If any person has paid income tax or super-tax of an amount exceeding that which he would have been liable to pay if this section had been in force he shall on proof of the facts to the satisfaction of the Special Commissioners be entitled to repayment of the excess.

2 Relief from suspension or abatement of pensions.

2.—(1) No provision in any British Statute or in any Act of the Oireachtas heretofore passed or (unless the contrary is expressly enacted therein) to be hereafter passed whereby any pension payable out of public moneys is liable to be suspended or abated, wholly or in part, in the event of the pensioner being in receipt of payments (by whatever name called in such Statute or Act) out of moneys provided or to be provided by the Oireachtas shall apply to the allowances payable to members of the Oireachtas under sub-section (1) of section 2 of the Oireachtas (Payment of Members) Act, 1923 (No. 18 of 1923), nor shall any such pension be suspended or abated in respect or on account of any such allowance.

(2) No such provision as is mentioned in the foregoing sub-section shall apply or be deemed ever to have applied to so much of the salary for the time being payable to a member of the Oireachtas by virtue of his holding any of the offices mentioned in sub-section (2) of the said section 2 of the said Act as is equal to the allowance which would be payable to such member under sub-section (1) of the said section if he did not hold such office, nor shall any pension payable out of public moneys be or be deemed ever to have been suspended or abated in respect or on account of so much as aforesaid of any such salary.

(3) In this section the expression “public moneys” means and includes the Central Fund and moneys provided by the Oireachtas.

3 Short title.

3.—This Act may be cited as the Oireachtas (Payment of Members) (Amendment) Act, 1925.

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