Vol. 473 No. 1
78 Miss M. Wallace asked the Minister for Finance when disablement pensions became taxable; the number of recipients currently paying tax on disablement pension; when disability benefit became taxable; and the number of recipients currently paying tax on disability benefit. [24412/96]
I am informed by the Revenue Commissioners that pensions from whatever source, including disablement pensions, have always been taxable under section 109 of the Income Tax Act, 1967. Disability benefit became a taxable source of income with effect from 6 April 1993 under section 15 of the Finance Act, 1992.
Income tax statistics do not distinguish between the numbers of individuals who are liable to tax on pension income and on other income. Accordingly, it is not possible to provide an estimate of the number of individuals who pay tax on disablement pension.
It is very tenatively estimated that the number of individuals who pay some tax on disability benefit is of the order of 100,000.
