asked the Minister for Finance if, in view of the fact that social welfare disability benefit payable in addition to county council road workers' pension is taxable, he has any proposals to exempt such benefit for tax purposes.
Ceisteanna—Questions. Oral Answers. - Disability Benefit
12.
Disability benefit payable under the Social Welfare Acts on production of medical certificates is not regarded as income for the purposes of income tax. This tax treatment reflects the temporary nature of disability benefit.
The Deputy may, however, have in mind the treatment of invalidity pensions. Such pensions are payable on a more permanent basis and are, therefore—in common with pensions generally—taken into account for tax purposes. An alteration in this longstanding position would not be warranted.
I would like to emphasise that persons whose sole income is invalidity would not incur liability to tax, having regard to the personal tax allowances available.