SECTION 26(1), INDUSTRIAL RELATIONS ACT, 1990
- AND -
APPROXIMATELY 70 GO'S
(REPRESENTED BY SERVICES INDUSTRIAL PROFESSIONAL TECHNICAL UNION)
1.Removal Of 'Country Money'
The Union accept both Waterways Ireland's and our Members' obligation to comply with Revenue rules. Since 1st January 2019, the Allowance has been paid to our members in compliance with Revenue rules. As a consequence of which, staff have incurred financial losses ranging from between €40 - €90 per week in take-home pay.
It is the Union's contention, that despite the negative financial impact on our members, the current arrangement should be maintained. Whilst it will not fully replace payment of the tax-free Country Money it will go some way towards mitigating the loss of Country Money payments for staff, many of whom have been in receipt of same for over 30 years.
On reviewing Revenue Commissioners rules in relation to ‘Country Money’, Management had concerns about the application of same internally and sought independent tax advice. The tax advice confirmed that the conditions under which ‘Country Money can be paid tax free were not being fully applied in accordance with current Revenue guidance.
Waterways Ireland referred the Court's decision to the Body's Sponsor Department, DCHG, on 17th July 2019 and formally sought that the Sponsor Department refer the matter to DPER.
Waterways Ireland have been given a clear instruction by DPER and are currently operating the conditions as set out, that is the rate of country money is paid for travel of less than 20 miles, but the payment is taxed. This arrangement will continue until otherwise recommended by the Court
The Court so Recommends.
Enquiries concerning this Recommendation should be addressed to Noel Jordan, Court Secretary.