asked the Minister for Finance whether the reciprocal agreement between this country and Britain allows for the return of social insurance contributions paid by an Irish citizen in Britain as an expense for purposes of income taxation in this country.
Ceisteanna—Questions. Oral Answers. - Social Insurance Contributions: Reciprocal Agreement.
19.
An Irish citizen who is resident in Britain would not be liable to Irish Income Tax unless he were also resident in this country. If he were so resident and thus liable to Irish tax, compulsory contributions made by him under the British National Insurance Acts would be allowed as expenses in arriving at his liability to tax in so far as they relate to the provision of certain, income benefits, i.e. widows' benefit, retirement pension and guardians' allowance.
The question of the allowance or otherwise of those contributions for the purpose of Irish Income Tax does not arise out of the agreements in respect of double Income Tax between this country and Britain.