asked the Minister for Finance whether an Irish citizen in retirement in this country who is drawing an old age contributory pension under the British social insurance scheme is permitted to draw that pension free of Irish tax.
Ceisteanna—Questions. Oral Answers. - Irish Citizens' British Old Age Pensions.
20.
I presume that what the Deputy has in mind is the retirement pension provided under the British National Insurance Acts. If that is so, the pension is not exempt from Irish tax in the hands of a person resident in this country but the extent of the liability to Irish Income Tax would depend on the pensioner's circumstances.