(1) Sections 6D to 6H shall not apply to -

(a) a member of the judiciary within the meaning of section 196 of the Taxes Consolidation Act 1997,

(b) a retained fire fighter,

(c) a person who is in the service of the State as a member of the Permanent Defence Force, or

(d) a member of the Garda Síochána.

(2) In this section -

'member', in relation to the Garda Síochána, shall have the same meaning as it has in section 3 of the Garda Síochána Act 2005;

'retained fire fighter' means a person commonly referred to as a retained fire fighter and employed by a fire authority (within the meaning of section 2(1) of the Fire Services Act 1981) on a part-time basis and on the basis of payment by the authority to him or her of a retaining fee as well as fees for performing, as required by the authority, any functions of a fire fighter.