Parliamentary Activities Allowance
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From: Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation
- Published on: 21 December 2018
- Last updated on: 31 January 2024
The Parliamentary Activities Allowance (formerly known as the Party Leader’s Allowance) is a payment to a party leader made in relation to expenses arising from parliamentary activities, including research. Payments may also be made to an elected member of Dáil or Seanad Éireann who isn't a member of a qualifying party (e.g. an independent member).
Conditions surrounding the entitlements of the allowance are set out in the Oireachtas Ministerial and Parliamentary Offices Amendment Act 2014. The primary restriction of the allowance is that it may not be used for election expenses. The allowance increases in line with general pay increases in the Civil Service and is not subject to income tax.
The current amount paid as of 1 October 2023 is calculated on a tiered basis and is determined by the number of party members in the Dáil or Seanad
| Party TDs | Annual Rate per Member |
| First 10 Members | €70,719 |
| 11 to 30 Members | €56,574 |
| More than 30 Members | €28,296 |
- The legislation provides that, in the case of a qualifying party forming part of the Government, the combined allowances due in respect of TDs of that party are reduced by one third.
| Party Senators | Annual Rate per Member |
| First 5 Members | €46,241 |
| More than 5 Members | €23,122 |
The annual rates applicable to independent members of Dáil and Seanad Éireann are €40,690 and €23,122 respectively.
The Parliamentary Activities Allowance is accounted for in the Ministerial and Parliamentary Offices Act 1938, as amended most recently by the Oireachtas Ministerial and Parliamentary Offices Amendment Act 2014. The legislation provides that each party leader and independent member must prepare a statement of expenditure for the allowance, to have it audited by an independent auditor and furnish it with the auditor’s report to the Standards in Public Office Commission. Based on the accounts submitted, the Commission is required to make a report in relation to the use of the Parliamentary Activities Allowance and lay it before the Oireachtas.
