asked the Minister for Finance if he will make provision for pensions payable to n.c.o's and men under the Army Pensions Acts to be free of income tax where the pension does not exceed £150 per annum.
Ceisteanna—Questions. Oral Answers. - Income Tax on Pensions of N.C.O's and Men.
8.
So far as service pensions are concerned, the answer is in the negative. Wounds and disability pensions under the Army Pensions Acts, however, are exempt from tax. It is clear that any former member of the Defence Forces with no income other than a pension of £150 per annum is not liable to Income Tax.