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Dáil Éireann debate -
Tuesday, 14 Mar 1989

Vol. 388 No. 3

Written Answers. - Social Welfare Benefits.

71.

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.

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.

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