Question NW35 to the Minister of Finance
31 July 2024 - NW35
Mkhwebane, Adv BJ to ask the Minister of Finance
What (a) plans are put in place to review the taxation of cost-of-living allowances for diplomats in the near future and (b) impact does the taxation of cost-of-living allowances for diplomats have on their ability to fulfil their duties effectively?
Reply:
a) There are no plans to review the taxation of the cost-of-living allowances in the near future. A review of the taxation of the allowances was done by National Treasury, SARS, the Department of International Relations and Cooperation (DIRCO) and Parliament in 2001, 2002 and 2012.
b) Cost-of-living allowances for diplomats are not taxed, so there is no impact.