(Limerick East) asked the Minister for Education if she has examined the implication for teachers of a recent decision in the High Court concerning the tax treatment of a pension in respect of a garda's widow and her dependent children.
Written Answers. - Teachers' Pension Taxation.
106.
Pensions under the national and secondary teachers' superannuation schemes, including the spouses' and children's pension schemes, are awarded by the Minister for Education but paid by the Office of the Paymaster-General, which makes appropriate deductions in respect of tax and PRSI under the PAYE arrangements.
The treatment of such pensions for tax purposes is a matter for the Revenue Commissioners in the first instance. I understand that the implications of the High Court action in question are being considered by the Commissioners.