Oireachtas (Allowances To Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992
Idir an dá linn
This law amends existing legislation concerning allowances for members of the Oireachtas and holders of Ministerial and Parliamentary Offices, as well as pensions for certain office holders. It updates the rules for salaries, expenses, and termination allowances for Oireachtas members, and introduces new provisions for ministerial and secretarial pensions.
Cad a rialaíonn sé
- Salaries and expense allowances for members of the Oireachtas.
- Termination allowances for former members of the Oireachtas.
- Ministerial and secretarial pensions.
- Exemption of certain allowances from income tax.
Cé a bhaineann sé leis
- Members of the Oireachtas (Dáil Éireann and Seanad Éireann).
- Former members of the Oireachtas.
- Holders of Ministerial and Parliamentary Offices, including Ministers of State, the Attorney General, and representatives in the European Parliament.
Príomhphointí
- The allowance payable to each Oireachtas member under section 2 of the Act of 1938 is now designated as an annual sum by way of salary.
- An annual allowance is paid to Oireachtas members for expenses incurred in their duties, which is exempt from income tax.
- Former Oireachtas members may receive a termination allowance, subject to regulations by the Minister for Finance.
- New sections are inserted into the Principal Act regarding Ministerial and secretarial pensions, with specific conditions for eligibility based on service duration.
Legal text
Oireachtas (Allowances To Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
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- ie)Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(
- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1992 Oireachtas (Allowances To Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992 Oireachtas (Allowances To Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Print Full ActPriontáil an tAcht Iomlán Number 3 of 1992 OIREACHTAS (ALLOWANCES TO MEMBERS) AND MINISTERIAL AND PARLIAMENTARY OFFICES (AMENDMENT) ACT, 1992 ARRANGEMENT OF SECTIONS Section 1. Definitions. 2. Salary for members of Oireachtas. 3. Allowances for expenses for members of Oireachtas. 4. Allowance payable under section 3 to be exempt from income tax. 5. Termination allowances for former members of Oireachtas. 6. Amendment of section 13 of Principal Act. 7. Ministerial pensions and secretarial pensions. 8. Pensions for widowers of deceased office holders. 9. Restrictions of sections 13A and 13B of Principal Act. 10. Amendment of Principal Act (new Part). 11. Amendment of Oireachtas (Allowances to Members) Act, 1962. 12. Amendment of section 4 of Act of 1938. 13. Clarification of section 19
- Amendment of section 4 of European Assembly (Irish Representatives) Act, 1979 .
- Repeal.
- Short title and collective citation. Acts Referred to European Assembly (Irish Representatives) Act, 1979 1979, No. 19 Income Tax Act, 1967 1967, No. 6 Ministerial and Parliamentary Offices Act, 1938 1938, No. 38 Ministerial and Parliamentary Offices (Amendment) Act, 1952 1952, No. 19 Ministers and Secretaries (Amendment) (No. 2) Act, 1977 1977, No. 28 Oireachtas (Allowances to Members) Act, 1938 1938, No. 34 Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1960 1960, No. 12 Oireachtas (Allowances to Members) Act, 1962 1962, No. 32 Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1964 1964, No. 14 Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1968 1968, No. 22 Oireachtas (Allowances to Members) and Ministerial, Parliamentary and Judicial Offices (Amendment) Act, 1977 1977, No. 29 Oireachtas (Allowances to Members) and Ministerial, Parliamentary and Judicial Offices (Amendment) Act, 1983 1983, No. 32 Number 3 of 1992 OIREACHTAS (ALLOWANCES TO MEMBERS) AND MINISTERIAL AND PARLIAMENTARY OFFICES (AMENDMENT) ACT, 1992 AN ACT TO AMEND AND EXTEND THE OIREACHTAS (ALLOWANCES TO MEMBERS) ACTS, 1938 TO 1983, THE MINISTERIAL AND PARLIAMENTARY OFFICES ACTS, 1938 TO 1983 AND SECTION 4 OF THE EUROPEAN ASSEMBLY (IRISH REPRESENTATIVES) ACT, 1979 . [18th March, 1992] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: Definitions. 1.—In this Act— “the Act of 1938” means the Oireachtas (Allowances to Members) Act, 1938 ; “the Act of 1952” means the Ministerial and Parliamentary Offices (Amendment) Act, 1952 ; “the Act of 1977” means the Oireachtas (Allowances to Members) and Ministerial, Parliamentary and Judicial Offices (Amendment) Act, 1977 ; “the Houses of the Oireachtas (Members) Pensions Scheme” means the Houses of the Oireachtas (Members) Pensions Scheme which was made under section 6A of the Oireachtas (Allowances to Members) Act, 1938 (inserted by section 5 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1960 ), and came into operation on the 1st day of December, 1960, as amended by the Houses of the Oireachtas (Members) Pensions (Amendment) Scheme, 1986 ( S.I. No. 431 of 1986 ), the Houses of the Oireachtas (Members) Pensions (Amendment) (No. 2) Scheme, 1986 ( S.I. No. 432 of 1986 ) and the Houses of the Oireachtas (Members) Pensions (Amendment) Scheme, 1988 ( S.I. No. 223 of 1988 ); “Minister of State” means a person appointed under section 1 of the Ministers and Secretaries (Amendment) (No. 2) Act, 1977 , to be a Minister of State at a Department of State; “the Principal Act” means the Ministerial and Parliamentary Offices Act, 1938 . Salary for members of Oireachtas. 2.—The allowance payable to each member of the Oireachtas under section 2 of the Act of 1938 shall be designated as an annual sum by way of salary and references to the said allowance in that Act or any other Act of the Oireachtas or in any instrument made under any Act of the Oireachtas shall be construed accordingly. Allowances for expenses for members of Oireachtas. 3.—
- a)which are not otherwise reimbursed, directly or indirectly, out of moneys provided by the Oireachtas, and (
- b)which the member is obliged to incur— (
- i)in the performance of his duties as a member of the Oireachtas, and (
- ii)in case the member is also the holder of an office referred to in Part II of the Principal Act, in the performance of the duties of that office.
- a)the date from which an allowance is payable, (
- b)the rate of an allowance payable to a member or members of Dáil Éireann, (
- c)the rate of an allowance payable to a member or members of Seanad Éireann, (
- d)any method of future revision of an allowance, and (
- e)conditions governing payment of an allowance.
- a)a member of Dáil Éireann for a constituency which is outside the county borough and the administrative county of Dublin, or (
- b)a member of Seanad Éireann whose main residence is situated outside the said county borough and administrative county, is, arising out of the performance of his duties as an office holder or as a member of the Oireachtas, obliged to maintain a second residence, in addition to his main residence, he shall be granted a deduction under the said rule 3 in respect of expenses incurred by him in maintaining that second residence. Termination allowances for former members of Oireachtas. 5.—
- a)the rate or rates of a termination allowance payable to a former member or members of Dáil Éireann, (
- b)the rate or rates of a termination allowance payable to a former member or members of Seanad Éireann, and (
- c)in respect of a former member or members of either House of the Oireachtas, such restrictions and conditions governing entitlement to and payment of a termination allowance as the Minister thinks fit.
- a)any person who, on the operative date— (
- i)has not previously served in a qualifying office, or (
- ii)has served in a qualifying office, or in a number of such offices, for less than 1,095 days, (
- b)any person who— (
- i)is on the operative date a member of either House of the Oireachtas or a representative in the European Parliament or is appointed as Attorney General on that date or who, on the last day on which Dáil Éireann met prior to that date— (I) held a qualifying office, or (II) was a member of Dáil Éireann and had previously held the office of Taoiseach, and (
- ii)on or prior to the operative date has completed not less than 1,095 days' service in a qualifying office, or in a number of such offices, and (iii) not later than 3 months after the operative date— (I) elects, in such a manner as the Minister for Finance may determine, that this section should apply in his case, or (II) dies and has not so elected, and (
- c)any person, other than a person referred to in paragraph (
- b)of this subsection, who— (
- i)prior to the operative date has completed not less than 1,095 days' service in a qualifying office, or in a number of such offices, and (
- ii)after the operative date, becomes a member of either House of the Oireachtas or becomes a representative in the European Parliament or is appointed as Attorney General, and (iii) who, not later than 3 months after the date on which he becomes a member of either such House or becomes a representative in the European Parliament or the date of such appointment, as appropriate— (I) elects, in such a manner as the Minister for Finance may determine, that this section should apply in his case, or (II) dies and has not so elected: Provided that this section shall not apply to— (
- a)a person who satisfies the conditions set out in subparagraphs (
- b)(
- i)and (
- b)(ii), or in subparagraphs (
- c)(
- i)and (
- c)(ii), of this subsection and who, within the period of 3 months referred to in subparagraph (
- b)(iii) or subparagraph (
- c)(iii) of this subsection, as appropriate, elects, in such a manner as the Minister for Finance shall determine, that this section should not apply in his case, or (
- b)a deceased person referred to in subparagraph (
- b)(iii) (II) or subparagraph (
- c)(iii) (II) of this subsection, if the amount of a pension payable under section 20 of this Act to the widow or widower of that person would thereby be reduced.
- a)a person to whom this section applies and who on ceasing to hold a qualifying office has completed not less than 3 years of ministerial service shall, on such cesser, be entitled to a ministerial pension, and (
- b)any other person to whom this section applies and who on ceasing to hold a qualifying office has completed not less than 3 years of secretarial service shall, on such cesser, be entitled to a secretarial pension.
- a)the number of years of a person's ministerial service shall be taken to be the result obtained by dividing by 365 the aggregate of— (
- i)the number of days during which the person held a ministerial office, and, if the number of such days is not less than 1,095, (
- ii)half the number of days, if any, during which the person held a qualifying office other than a ministerial office, (
- b)the number of years of a person's secretarial service shall be taken to be the result obtained by dividing by 365 the total number of days during which the person held a qualifying office: Provided that any fraction of a year in the result obtained under paragraph (
- a)or (
- b)of this subsection shall be disregarded.
- a)A pension under this section shall be at the rate of 25 per cent. of the appropriate salary, plus 5 per cent. of the appropriate salary for each additional year of service in excess of 3 years, subject to a maximum of 7 such additional years. (
- b)In this subsection ‘the appropriate salary’ means: (
- i)as respects a ministerial pension— (I) in case the person concerned has held the office of Taoiseach, the annual sum payable for the time being by way of salary to the Taoiseach, (II) in case the person concerned has held the office of Tánaiste for a period of not less than 3 years, the annual sum payable for the time being by way of salary to the Tánaiste, (III) in case the person concerned has held the office of Tánaiste for a period of less than 3 years, the amount arrived at by the formula D _ T × S1 + (T−D) _____ T × S2 where D is the number of days during which the person served as Tánaiste, T is the total number of days during which the person served in a ministerial office (subject to a maximum of 3,650 days), S1 is the annual sum payable for the time being by way of salary to the Tánaiste and S2 is the annual sum payable for the time being by way of salary to a member of the Government other than the Taoiseach or the Tánaiste, (IV) in any other case, the annual sum payable for the time being by way of salary to a member of the Government other than the Taoiseach or the Tánaiste, (
- ii)as respects a secretarial pension— (I) in case the person concerned— (A) held a ministerial office on or after the 1st day of January, 1978, or (B) has served for not less than 3 years in a qualifying office, or in a number of such offices, other than an office which became a qualifying office by virtue of subsection 5
- a)Where a person who is entitled to a pension under this section applies to the Minister for Finance therefor, such pension shall commence to be payable— (
- i)in case he so applies not later than 6 months after the date on which he became so entitled, as and from that date, and (
- ii)in any other case, as and from the date of his application. (
- b)Subject to paragraphs (
- c)and (
- d)of this subsection, a person shall not be entitled to a pension under this section if— (
- i)he is in receipt of a severance allowance under Part V of this Act, or (
- ii)he has not attained the age of 55 years. (
- c)Subparagraph (
- ii)of paragraph (
- b)of this subsection shall not apply to a person in respect of whom it is established to the satisfaction of the Minister for Finance that he is precluded from earning a livelihood by reason of permanent physical or mental disability. (
- d)Notwithstanding the said subparagraph (ii), a person who has attained the age of 50 years and who, but for the said subparagraph (ii), would be entitled to a pension under this section may, on application to the Minister for Finance therefor, be paid such pension— (
- i)in case he applies not later than 6 months after the date on which, but for the said subparagraph (ii), he would have been entitled to such pension, as and from that date, and (
- ii)in any other case, as and from the date of his application, but such pension (referred to subsequently in this section as ‘a discounted pension’) shall be reduced by such amount as, having regard to the person's age on the date on which the pension commences to be paid, shall be prescribed by regulations made from time to time by the Minister for Finance. (
- e)Where a discounted pension is paid to a person, and such pension ceases to be payable pursuant to subsection
- d)of this subsection shall continue to apply in respect of that portion of the pension which relates to service given prior to his application to the Minister for Finance under the said paragraph (d). (
- f)Subject to subsection
- a)The amount of a supplementary pension shall be— (
- i)in the case of a person whose original pension is a ministerial pension, 5 per cent. of the appropriate salary (within the meaning of section 13A of this Act) multiplied by the number of relevant years, (
- ii)in the case of a person whose original pension is a secretarial pension and who on ceasing to hold a qualifying office after the operative date would, but for subsection
- ii)of this paragraph, whose original pension is a secretarial pension, 5 per cent. of the appropriate salary (within the meaning aforesaid) multiplied by the number of relevant years. (
- b)The number of relevant years for the purposes of paragraph (
- a)of this subsection shall be taken to be— (
- i)in the case of a person to whom subparagraph (
- i)of the said paragraph (
- a)applies, the result obtained by dividing by 365 the aggregate of: (A) the number of days, if any, during which such person held a ministerial office after the operative date, and (B) one-half of the number of days, if any, during which such person held a secretarial office after the operative date, and (C) the number of days, if any, of such person's pensionable service (within the meaning of section 14 of this Act) which were, or would have been, disregarded in the calculation of such person's original pension, (
- ii)in the case of a person to whom subparagraph (iii) of the said paragraph (
- a)applies, the result obtained by dividing by 365 the aggregate of: (A) the number of days during which such person held a qualifying office after the operative date, and (B) the number of days, if any, of such person's pensionable service (within the meaning of section 16 of this Act) which were, or would have been, disregarded in the calculation of such person's original pension: Provided that— (I) any fraction of a year in either of the results aforesaid shall be disregarded, and (II) in any case where the aggregate of the number of relevant years as defined above and the number of years of pensionable service which were or would have been reckoned in the calculation of the original pension of the person concerned exceeds 10, the number of relevant years shall be taken to be the result obtained by subtracting from 10 the number of such years of pensionable service.
- b)if the said deceased person held a qualifying office before the operative date as defined in section 13 of the Principal Act (amended by section 6 of this Act), the amount of such pension shall not in any case be less than the pension which would have been payable if— (
- i)the said deceased person had served for less than 1,095 days in a qualifying office other than a ministerial office (within the meaning of Part IV of the Principal Act), and (
- ii)the said section 13A did not apply in the case of the said deceased person. Amendment of Principal Act (new Part). 10.—The Principal Act is hereby amended by the insertion after section 24 of the following Part: “PART V Severance payments to former holders of certain Ministerial and Parliamentary Offices Definitions for the purposes of Part V. 25.—In this Part ‘operative date’, ‘pre-qualified person’ and ‘qualifying office’ have the meanings assigned to them by Part IV of this Act. Entitlement to severance allowance. 26.—
- a)if the period during which the allowance is payable is not more than 6 months in duration, 75 per cent. of the relevant salary, (
- b)if the period during which the allowance is payable is more than 6 months and not more than 18 months in duration, 75 per cent. of the relevant salary for the first 6 months and 50 per cent. of the relevant salary for the remainder of that period, or (
- c)if the period during which the allowance is payable is more than 18 months in duration, 75 per cent. of the relevant salary for the first 6 months and 50 per cent. of the relevant salary for the next 12 months and 25 per cent. of the relevant salary for the remainder of that period.
- a)if throughout the relevant period the person held the same qualifying office or a number of qualifying offices to which the same rate of salary was applicable, the salary for the time being appropriate to the office which the person held on the last day of such period, and (
- b)in any other case, the aggregate of the amounts obtained by the formula— S×D _____ P in respect of each qualifying office held by the person during the relevant period, where S is the salary for the time being appropriate to such office, D is the number of days during which such office was so held and P is the total number of days in the relevant period, subject to a maximum of 730: Provided that, where a person has held the office of Attorney General at any time during the relevant period, the relevant salary in the case of such person shall be calculated as if the salary for the time being appropriate to the office of Attorney General was the annual sum payable for the time being by way of salary to a member of the Government other than the Taoiseach or the Tánaiste.
- a)he has not then attained the age of 55 years, and (
- b)he has not applied for a discounted pension,such person shall thereupon become entitled to an allowance (referred to subsequently in this Part as ‘a special allowance’) at the rate of 25 per cent. of the annual sum payable for the time being by way of salary to the Taoiseach.
- a)is appointed to a qualifying office, or (
- b)becomes entitled to a pension under Part IV of this Act, or (
- c)applies for a discounted pension under Part IV of this Act. Payment of allowances under Part V out of Central Fund. 32.—Every allowance payable under this Part of this Act shall be granted by the Minister for Finance and shall be charged upon and payable out of the Central Fund or the growing produce thereof.”. Amendment of Oireachtas (Allowances to Members) Act, 1962 . 11.—
- a)free telephone calls from Leinster House, and (
- b)free postal facilities arising out of the member's parliamentary duties.
- Amendment of section 4 of European Assembly (Irish Representatives) Act,
- 14.—