Revenue eBrief No. 75/17

21 August 2017

Tax Treatment of Members of the European Parliament

A new Tax and Duty Manual Part 05-05-36 outlines the tax treatment of Members of the European Parliament (MEPs) which is set out in section 127A of the Taxes Consolidation Act 1997.

In addition, Tax and Duty Manual Part 07-01-14 has been amended to clarify that the Protocol on the Privileges and Immunities of the European Communities, which exempts the income of certain employments with institutions of the European Communities from national taxes, does not apply to the salary of an MEP.