asked the Minister for Finance whether the prescribed relative's allowance payable to a person in receipt of an old age contributory pension, who is being cared for by a relative, is assessable for income tax purposes when calculating the income of the person in receipt of the pension.
Written Answers. - Social Welfare Benefits.
71.
The Revenue Commissioners have advised me that the prescribed relative allowance is paid as an increase in certain taxable social welfare payments, including contributory and non-contributory old age pensions and, as such, forms part of the taxable income of the recipient.