A Kerry TD is among almost 40 Oireachtas members who gave sworn statements on their attendance in the Dáil during the first lockdown.
Sinn Féin TD Pa Daly is one of 39 TDs and Senators who provided sworn statements that they attended Dáil Éireann on certain dates during the first lockdown last year.
Deputy Daly insists this was not to claim expenses, but to clarify the number of days he was in attendance.
During the first lockdown last year, TDs and Senators were still able to record their attendance in the Dáil using the electronic fobbing system, but they were not required to do so.
The Irish Times reports that 39 Oireachtas members provided sworn statements on their Dáil attendance last year, including Sinn Féin TD Pa Daly, who is the only Kerry TD listed.
He says this was simply to declare his attendance on a number of days, mostly during the first lockdown.
TDs receive a monthly Travel and Accommodation allowance, based on their distance from Dáil Éireann.
They must refund a certain amount of this allowance if they don't attend the Dáil for 120 days in a normal year but it was reduced to 108 days last year.
Deputy Daly says the sworn statement has nothing to do with claiming this allowance, as he still refunded some of it.
The Education Minister Norma Foley said, in the interests of transparency, she has only claimed for the days where there is a public record of her attendance in the Dáil.
The Fianna Fáil Minister said she chose not to claim expenses for days where no such record existed.
Fine Gael TD Brendan Griffin says this was not applicable to him, as he was a Minister of State during the period of the first lockdown, which also meant he had a significantly lower attendance requirement of 61 days.
He says he repaid a proportion back to the Oireachtas, as he did not attend the full 61 days.
Independent TDs Michael and Danny Healy-Rae both stated they attended Dáil Éireann the required number of days last year and have done so every year they've served as TDs.
Travel and accommodation allowance rates are based on the distance from the politician’s normal place of residence to Leinster House by the shortest practicable route.
They are worth €9,000 annually to a Dublin TD and up to €34,065 for those living more than 360km away.