asked the Minister for Finance the number of people collecting contributory orphan's pensions on behalf of orphans under their care who are taxed on these pensions as part of their income.
Written Answers. - Taxation of Orphan's Allowance.
78.
It is assumed that the question relates to the contributory orphan's allowance payable under the Social Welfare Acts.
I have been advised by the Revenue Commissioners that the contributory allowance payable in respect of an orphan is paid to the guardian of the child and is part of the guardian's income for tax purposes.
Statistics are not recorded in such a manner as would enable the information requested by the Deputy to be provided. Such information could only be obtained at a disproportionate cost in terms of time and resources.