asked the Minister for Finance if his attention has been drawn to the High Court decision of 9 November 1988 regarding the pensions of the widow of a Garda; and the present position regarding the taxation of pensions, in particular, the dependent children's element of such pensions for widows of gardaí and other public servants.
Written Answers. - Taxation of Pensions.
67.
I am aware of the High Court decision referred to by the Deputy. The Revenue Commissioners have advised me that, in consequence of the decision, they have accepted that where a child's contributory pension is paid to a widow pursuant to the Garda Síochána Pensions Order, 1981, the pension will be treated as the income of the child and will not be assessed as part of the personal income of the widow.
The extent to which the judgment is relevant to other pension schemes is being examined by the Revenue Commissioners.