asked the Minister for Finance if he will take steps to ensure that the pensions of contributory old age pensioners who continue to work are not taken into account for income tax purposes.
Ceisteanna—Questions. Oral Answers. - Contributory Old Age Pensions.
26.
Contributory old age pensions, in common with other pensions payable under the Social Welfare Acts and with pensions generally, are treated as income for tax purposes. Liability to tax does not, of course, arise until a person's total income is in excess of the allowances and reliefs to which he is entitled: for example, a married man with a contributory old age pension could earn up to £281.0 in 1972-73 without becoming liable to tax and this figure would be increased if he were entitled to other allowances or reliefs.