Department of Housing, Local Government and Heritage

In the period of 01/01/2025 to 25/03/2025: Request for records relating to the Tax of the Annual Expense Allowance:  Briefing notes, internal or external correspondence (including with the Revenue Commissioners and/or the Department of Public Expenditure and Reform),  Memos, or reports that discuss or refer to the tax treatment of the annual allowance paid to councillors, specifically in relation to: The purpose of the allowance as compensation for travel expenses;  Tax implications of councillors receiving allowance for remote meetings  Whether remote attendance affects the allowances eligibility as a non- taxable expense.