asked the Minister for Finance if it has been decided that income-tax is payable on the pensions of I.R.A. veterans who are resident in the United States of America.
Ceisteanna—Questions. Oral Answers. - Income-tax on I.R.A. Pensions.
Residents of the United States to whom pensions are payable under the Military Service Pensions Acts are liable to Irish income-tax thereon. Would and disability pensions granted under the Army Pensions Acts are exempt from Irish income-tax.
Under the double income-tax convention with the United States relief is available from United States tax on the pension.
Does the Parliamentary Secretary consider it right that veterans of the Tan war who, through force of economic circumstances or to avoid a fratricidal civil war, emigrated from this country should pay £2 or £3 income-tax on an annual pension of £10 or £12?
All income is taxable.