asked the Minister for Finance if he will consider reducing income taxation in respect of repatriated pensioners now domiciled here and, if necessary, making a revision of whatever reciprocity arrangements may have been entered into with other countries.
Ceisteanna—Questions. Oral Answers. - Income Tax of Repatriated Pensioners.
182.
As for the first part of the question, I would invite the Deputy's attention to section 9 of the Finance (Miscellaneous Provisions) Act, 1968, which provides that, in the case of a person resident here, a pension derived from previous employment in a foreign country or payable under its social welfare legislation is to be exempt from Irish tax if it would have been exempt from tax in the foreign country had the person continued to reside in it.
So far as the second part of the question is concerned, an article designed to avoid double taxation of pensions, usually on the basis of exemption by one of the countries, is a normal feature of bilateral double tax conventions.