Top judges claim higher travel rates

Judges of the superior courts are entitled to claim higher travel expenses than their counterparts in the lower courts, it has emerged.

And all expenses paid to judges, including mileage, are tax free.

Depending on the journey, the difference in travel expenses to the same destination between judges of differing ranks is as much as 30 per cent.

And the difference between a superior court judge’s travel claim and that of a public servant is more than 40 per cent.

Subsistence rates are also higher for judges of the superior courts.

High Court and Supreme Court judges are usually based in the Four Courts in Dublin, but occasionally the High Court sits outside the capital for hearings such as personal injury, appeals or Central Criminal Court cases.

High Court judges travelling to these cases do not claim mileage but instead claim set travel allowances agreed with the Department of Finance.

A High Court judge who travels to Limerick and back can claim an agreed travel allowance of €396.

Judges of the lower courts making the same journey, assuming a car of 1888cc or more, would be able to claim €279, while civil servants could claim €233.

The rate for High Court judges travelling to Cork, Ennis, Limerick, Galway and Sligo is €396, to Kilkenny and Waterford is €245 and to Dundalk is €150.

Tax laws

Under tax laws, workers around the State including civil servants, who use their private cars for business purposes, can have costs reimbursed tax-free provided mileage paid by an employer do not exceed the civil service rate for large cars of 59.07 cent a kilometre. Anything paid over that rate must be taxed.

The rate paid to District and Circuit Court judges is 70.89 cent for large cars, and higher depending on destination for superior court judges. And it is tax free.

Under the Tax Consolidation Act 1997, there is a statutory exemption from tax on expenses for members of the judiciary.

Also under tax laws, employees are prohibited from receiving tax-free mileage allowance for travelling to their place of work.

But Circuit Court judges may claim mileage from their home to their place of work and back as can unassigned District Court judges.

And District Court judges assigned to districts outside of Dublin may claim mileage for journeys made from home to a court venue and back to home, subject to a maximum of 90 kilometres return.

The mileage rates for judges were set in 2009, having been reduced by 25 per cent, in line with the general reduction across the public service.

The rates were set before an amendment to the Constitution which states “the remuneration of judges is subject to the imposition of taxes, levies or other charges that are imposed by law on persons generally or persons belonging to a particular class”.

Subsistence rates for High Court judges, to include an overnight stay, breakfast, lunch and dinner, is capped at €235, the District and Circuit Court judges' rate is €121, with €108 for civil servants. Subsistence is vouched and judges "very often" claim less than the cap, the Courts Service has said.

Judges are also entitled to claim the cost of attire including one wig up to €2,195, frock coats up to €745 and waistcoats up to €165 every two years, and gowns up to €389 every three years, all vouched.

There is also a vouched “entertainment costs facility” for judges of the Supreme and High Court agreed by the department, the Courts Service has said, though in 2008 judges collectively decided they would no longer use it.