Ministerial and Parliamentary Offices Act , 1938

PART I. Preliminary and General.

1. Short title.

1.—This Act may be cited as the Ministerial and Parliamentary Offices Act, 1938.

2. Repeals.

2.—The enactment mentioned in the Schedule to this Act is hereby repealed to the extent mentioned in the third column of that Schedule.

PART II. Remuneration of Members of the Government, Parliamentary Secretaries, the Attorney-General, and the Chairman and Deputy Chairman of DÁil Eireann and Seanad Eireann.

3. Remuneration of Members of the Government and Parliamentary Secretaries.

3.—F1[(1) On and from 25 September, 2000—

(a) the Taoiseach is entitled to be paid a salary at the rate of £79,146 per year, and

(b) the Tánaiste is entitled to be paid a salary at the rate of £62,295 per year, and

(c) a member of the Government, other than the Taoiseach and the Tánaiste, is entitled to be paid a salary at the rate of £54,855 per year.

(2) On and from 25 September, 2000, a Minister of State is entitled to be paid a salary at the rate of £24,640 per year.]

(3)No person entitled to receive a salary under this section shall, at any one time, be paid more than one such salary.

(4)F2[…]

4. F3[Remuneration of Attorney General.

4.—On and from 25 September, 2000, the Attorney General is entitled to be paid—

(a) if the person who holds the office is not a member of either House of the Oireachtas, a salary at the rate of £95,998 per year, or

(b) if that person is a member of either House of the Oireachtas, a salary at the rate of £54,855 per year.]

5. F4[Remuneration of the Chairman and Deputy Chairman of Dáil Éireann.

5.—On and from 25 September, 2000—

(a) the Chairman of Dáil Éireann is entitled to be paid a salary at the rate of £54,855 per year, and

(b) the Deputy Chairman of Dáil Éireann is entitled to be paid a salary at the rate of £24,640 per year.]

6. F5[Remuneration of the Chairman and Deputy Chairman of Seanad Éireann.

6.—On and from 25 September, 2000—

(a) the Chairman of Seanad Éireann is entitled to be paid a salary at the rate of £22,518 per year, and

(b) the Deputy Chairman of Seanad Éireann is entitled to be paid a salary at the rate of £12,227 per year.]

6A.—On and from 17 September, 1997, the Leader of Seanad Éireann is entitled to be paid a salary at the rate of £7,213 per year.]

7. Supplemental provisions in relation to salaries.

7.—(1)Where a member of the Oireachtas who is the holder of an office mentioned in this Part of this Act gives notice in writing to the Minister for Finance that he desires to draw so much only of the salary attached to that office as is equal to the exempted part, there shall be paid, in respect of such salary, to such person a sum equal to the exempted part only.

(2)In this section the expression “the exempted part” when used in relation to a salary means so much of such salary as is, by virtue of sub-section (5) of section 3 of the Oireachtas (Allowances to Members) Act, 1938 (No. 34 of 1938), exempt from income tax (including sur-tax).

8. Payment of salaries out of moneys provided by the Oireachtas.

8.—Every salary payable under this Part of this Act shall be paid out of moneys provided by the Oireachtas.

8A. F7[Increase of annual sums payable pursuant to Principal Act.

8A.—F8[(1) The Government may, by order, increase or decrease all or any of the salaries payable under this Part.]

(2) An order under this section may, if so expressed, have retrospective effect.]

F9[(3) Every order made by the Government under this section is required to be laid before Dáil Éireann as soon as practicable after it is made.

(4) Dáil Éireann may, by resolution, annul an order made under this section within 21 sitting days after the day on which the order was laid in accordance with subsection (3). The annulment of an order under this subsection takes effect immediately on the passing of the resolution concerned, but does not affect anything that was done under the order before the passing of that resolution.]

8B. F10[Salaries to be adjusted automatically by reference to salary increases in Civil Service.

8B.—(1) Whenever remuneration in the Civil Service is increased with effect from a particular day in accordance with agreements or arrangements that have effect on a general basis in the Civil Service (whether or not they also apply in relation to persons employed other than in the Civil Service), the salaries payable under this Part are, by the operation of this section, increased on and from that day by the same proportion.

(2) It is not necessary for an order to be made under section 8A in order to give effect to an increase made by the operation of subsection (1).

(3) In this section, "Civil Service" has the meaning given by theCivil Service Commissioners Act, 1956.]

8C. F11[Rights of Ministers and others to elect not to accept increase in salary.

8C.—(1) A person who is entitled to be paid a salary under this Part may, by notice in writing given to the Minister for Finance, elect not to accept the amount of an increase of that salary that would otherwise become payable under a provision of this Part.

(2) Such an election does not affect the application of subsection (1) to the remaining part of the salary whenever salaries payable under this Part are generally increased.

(3) A person who has made an election under this section may revoke the election by a further notice in writing given to the Minister for Finance, but the revocation has effect only prospectively.

(4) Subject to subsection (3), an election made by a person under this section is not affected by the fact that the person ceases to hold the office to which the salary relates and the person is subsequently reappointed to that office.]

8D. F12[Salaries to be paid in monthly instalments.

8D.—A salary payable under this Part is to be paid in monthly instalments.]

PART III. Allowances to Leaders of Certain Parties in DÁil Eireann.

9. Definitions for the purposes of Part III.

9.—F13[…]

9A. F14[Payment of annual allowance to Government Party Leader or Leaders.

9A.—F15[…]]

10. Payment of annual allowance to the Leader of the Second Party and the Leader of the Third Party.

F16[10.—(1) There may be paid, on request, to the parliamentary leader of a qualifying party, in relation to expenses arising from the parliamentary activities, including research, of the party, where he or she is a member of Dáil Éireann in respect of—

(a) members of that party elected to Dáil Éireann at the last preceding general election or a subsequent bye-election as members of that party—

(i) where not more than 10 members of that party are so elected, an annual allowance of €64,368 in respect of each member,

(ii) where more than 10 but not more than 30 members of that party are so elected, an annual allowance of—

(I) €64,368 in respect of each of the first to the tenth of them, and

(II) €51,493 in respect of each of the remainder, or

(iii) where more than 30 members of that party are so elected, an annual allowance of—

(I) €64,368 in respect of each of the first to the tenth of them,

(II) €51,493 in respect of each of the eleventh to the thirtieth of them, and

(III) €25,754 in respect of each of the remainder, and

(b) members of that party elected to Seanad Éireann at the last preceding general election or a subsequent bye-election or nominated to it after the last preceding general election, as members of that party—

(i) where not more than 5 members of that party are so elected or nominated, an annual allowance of €42,089 in respect of each member, or

(ii) where more than 5 members of that party are so elected or nominated, an annual allowance of—

(I) €42,089 in respect of each of the first to the fifth of them, and

(II) €21,045 in respect of each of the remainder.

(2) In the case of a qualifying party forming or forming part of the Government, the combined allowances under subsection (1) (a) shall be reduced by one-third.

(3) There may be paid, on request, to—

(a) an independent member of Dáil Éireann, in relation to expenses arising from the parliamentary activities, including research, of that member, an annual allowance of €37,037, and

(b) an independent member of Seanad Éireann, in relation to expenses arising from the parliamentary activities, including research, of that member, an annual allowance of €21,045.

(4) An allowance under this section shall not be paid if it is in relation to an expense that is otherwise reimbursed or provided for.

(5) Subject to the approval of the Houses of the Oireachtas Commission and to such exceptions, restrictions and conditions as may be provided for by regulations, secretarial facilities may be provided to a qualifying party for the purposes of facilitating the parliamentary activities of its elected members.

(6) An allowance paid under this section shall not be used for, or to recoup, election or poll expenses incurred for the purposes of any election or poll held under—

(a) the Electoral Acts 1923 to 1990 or the Electoral Acts 1992 to 2013,

(b) the European Parliament Elections Acts 1977 to 1993 or the European Parliament Elections Acts 1992 to 2013,

(c) the Presidential Elections Acts 1992 to 2006,

(d) the Referendum Acts 1992 to 2013,

(e) the Seanad Electoral (Panel Members) Acts 1947 to 2006, or

(f) the Seanad Electoral (University Members) Acts 1937 to 2006.

(7) An allowance paid under this section shall not be liable to income tax.

(8) An allowance under this section shall not be paid or be payable in respect of the period in office of the Ceann Comhairle where at the last preceding general election or at a subsequent bye-election he or she was elected as a member of Dáil Éireann—

(a) other than as a member of a qualifying party, or

(b) as a member of a qualifying party but was the only member of the qualifying party so elected.

(9) Any allowance which is payable, and any facility which is to be provided, under this section shall be paid and provided in addition to any other allowance or salary payable, or any other facility provided, under the Oireachtas (Allowances to Members) Acts 1938 to 1998, or the Ministerial and Parliamentary Offices Acts 1938 to 2009.

(10) Allowances payable under this section shall, in respect of each member of Dáil Éireann or Seanad Éireann, be calculated for each week the person was at any time during that week a member thereof, and it shall be paid—

(a) to each qualifying parliamentary party leader, or

(b) where subsection (3) applies, to each member concerned,

for such period in arrears as the Minister considers appropriate.

(11) If, after an allowance under this section for a particular period has become due and payable to the parliamentary leader of a qualifying party or to an independent member, a period of 6 months expires without the parliamentary leader or the member having claimed the allowance or part thereof, then, on that expiry, the allowance or part thereof (as the case may be) for the period first mentioned in this subsection shall cease to be payable.

(12) Where—

(a) the members of a qualifying party agree that from a specified date the party (referred to subsequently in this subsection as the "dissolved party") shall stand dissolved and—

(i) that the dissolved party shall from that date amalgamate with, or

(ii) that all its members shall join,

a specified other qualifying party, and

(b) that other qualifying party agrees to give effect to that amalgamation or to grant membership to all the members of the dissolved party on the date specified,

then all members of the dissolved party who were elected as members of Dáil Éireann, elected as members of Seanad Éireann or nominated to Seanad Éireann, as members of that party at the last preceding general election, or at any subsequent bye-election before its dissolution, shall, for the purposes of subsection (1), from the date of dissolution of the dissolved party, be deemed to be members of that other party as if elected as members of Dáil Éireann, elected as members of Seanad Éireann or nominated to Seanad Éireann, as members of that other party at the last preceding general election or at a subsequent bye-election before such dissolution.

(13) The Houses of the Oireachtas Commission may make regulations for the purposes of subsection (5).]

10A. F17[Additional condition for payment of allowance under section 10

10A.—(1) Notwithstanding that the conditions specified in section 10 for the payment of an allowance, in respect of a given period, to a parliamentary leader or an independent member, as the case may be, are satisfied, such an allowance shall not be paid under that section if, in respect of an allowance paid under that section in a previous period—

(a) either—

(i) there has been a default in the furnishing of the statement and auditor’s report referred to in section 10B in accordance with that section, or

(ii) the Commission has indicated in a report under section 10D(6) that that statement does not comply with sections 10 and 10B,

and

(b) that default has not been remedied or, as the case may be, the matters in respect of which the Commission has indicated that that statement does not comply with sections 10 and 10B have not been rectified in a manner that the Minister determines to be satisfactory.

(2) This section, and sections 10B to 10D, are subject to section 10E.]

10B. F18[Statement of expenditure

10B.—(1) As soon as may be but not later than 120 days after the end of the financial year in which an allowance under section 10 has been paid to a parliamentary leader of a qualifying party or to an independent member, he or she shall prepare, or cause to be prepared, a statement of any expenditure from the allowance paid to the parliamentary leader or to the independent member, as the case may be.

(2) Subject to subsection (3) where a person who is the parliamentary leader of a qualifying party ceases to be parliamentary leader of the party in respect of which he or she has received an allowance or portion thereof under section 10—

(a) he or she, or

(b) where he or she ceases to be such leader by reason of his or her death, his or her personal representative,

shall prepare, or cause to be prepared, a statement of any expenditure from the allowance as soon as may be but not later than 120 days after the end of the financial year in which the allowance has been paid.

(3) Subsection (2) does not apply where the person who has ceased to be the parliamentary leader, or his or her personal representative, and the person who succeeds him or her as the parliamentary leader of the qualifying party, agree in writing that a statement of any expenditure from the allowance under section 10 paid to the former parliamentary leader shall be included in the next statement of his or her successor under subsection (1).

(4) Where an independent member in receipt of an allowance or portion thereof under section 10 dies his or her personal representative shall prepare, or cause to be prepared, a statement of any expenditure from the allowance as soon as may be but not later than 120 days after the end of the financial year in which the allowance has been paid.

(5) A statement prepared under this section shall comply with such requirements as to its form and content as may be provided for in guidelines, if any, under section 10G.

(6) A person who prepares, or causes to be prepared, a statement under this section, shall cause it to be audited by aF19[statutory auditor (within the meaning ofsection 2of theCompanies Act 2014)]and shall as soon as may be but in any event no later than the time limit specified in subsection (1), (2) or (4) (as the case may be) furnish the statement and the auditor’s report to the Commission.

(7) The period of 120 days referred to in subsections (1), (2) and (4) shall be extended by any period for which Dáil Éireann stands dissolved which coincides with that period.

(8)F20[…]]

10C. F21[Retention and public inspection

10C.—(1) A person who makes, or causes to be made, a statement under section 10B shall keep records relating to the statement—

(a) in the case of a parliamentary leader of a qualifying party for a period of not less than 6 years, and

(b) in the case of an independent member and a personal representative for a period of not less than 6 years or such shorter period as the Commission may determine,

from the end of the financial year to which the statement relates.

(2) The Commission shall retain every statement and auditor’s report furnished to it under section 10B for such period as it thinks fit.

(3) As soon as reasonably practicable after receiving a statement and an auditor’s report under section 10B (and the foregoing statement is determined by the Commission to be satisfactory), the Commission shall—

(a) make a copy of the statement and the auditor’s report, and the Commission’s report on the statement, available for public inspection, without charge, on its website and at its principal office during normal working hours, and

(b) permit any person to take a copy or an extract of either such statement or such report on payment of a fee not exceeding the reasonable cost of copying, at such times and subject to such conditions as the Commission considers appropriate.]

10D. F22[Review by Commission

10D.—(1) The Commission shall consider every statement and auditor’s report furnished to it under section 10B and, where it considers it appropriate to do so, shall furnish a report in writing to the Minister on any matter arising in relation to such statement or report.

(2) Where the Commission, following consideration by it of a statement, finds a minor error or omission in the statement, the Commission shall furnish to the person by whom the statement was furnished details of the error or omission, as the case may be, and the Commission shall inform the person that he or she may correct the error or make good the omission within the period of 14 days from the date on which the notification issued to the person.