157. Deputy Michael McNamara asked the Minister for Finance if he will outline the status of the PDFORRA claim to the Revenue Commissioners for a flat rate expenses allowance under section 114 of the Tax Consolidation Act 1997; and if he will make a statement on the matter. (Question 1930/16 asked on 19 Jan 2016 - Defence Forces Remuneration)

Minister for Finance (Deputy Michael Noonan): The legislation governing the deductibility of expenses incurred in employment, as set out in section 114 of the Taxes Consolidation Act 1997, provides that, for an expense to qualify as a deduction against income from an office or employment, the expense must be wholly, exclusively and necessarily incurred in the performance of the duties of the office or employment.‚Ä©For ease of administration, where a large number of employees incur similar qualify...