Dáil Éireann Debate, Thursday - 3 February 2022
234. Deputy Matt Carthy asked the Minister for Public Expenditure and Reform if a mechanism exists by which a Departmental employee may claim salary which had previously been unpaid, deferred, gifted to the State or in any other manner voluntarily not received; and if he will make a statement on the matter. [5523/22]
Amharc ar fhreagraAs the Deputy is aware, Section 483 of the Taxes Consolidation Act 1997, provides for a gift on an annual basis to be made to the Minister for Finance to be applied for any purpose for or towards the cost of which public moneys are provided. Gifts are accepted by the Minister for Finance.
While an individual official may decide to cease gifting, a "gift" by its common definition is non-refundable, and Section 483 of the Taxes Consolidation Act 1997 makes no provision for the withdrawal of the gift nor does it consider the tax implication arising from any such claim for the return of gifted monies.
