Vol. 403 No. 8
66 Mr. Nealon asked the Minister for Defence if his attention has been drawn to the fact that War of Independence veterans who subsequently joined the Garda Síochána and in due course qualified for pension are excluded from old IRA pensions even though they are otherwise fully qualified; and in view of the very small number involved, if he will now take steps to remove what those concerned believe is a major injustice to them.
I presume the Deputy is referring to special allowances under the Army Pensions Acts and not to military service pensions, which are payable, regardless of other income, to qualified veterans of the War of Independence.
Unlike a military service pension, which is a payment for services rendered, a special allowance is a means-tested payment which is intended to supplement the income of needy veterans. It is additional to normal social welfare entitlements and is exempt from income tax and PRSI. Superannuation payments, including Garda pensions, are assessable as means for special allowances purposes.
