Dáil Éireann debate -
Wednesday, 30 Jan 1991

Vol. 404 No. 4

Written Answers. - United Kingdom Pensioners' Rights.

Michael Noonan

Question:

116 Mr. Noonan (Limerick East) asked the Minister for Finance the reason United Kingdom pensioners, resident in Ireland and liable for tax here, are not credited with the £800 PAYE allowance; and if he will make a statement on the matter.

Minister for Finance (Mr. A. Reynolds)

The PAYE allowance is intended for certain categories of taxpayers to pay tax under PAYE. UK pensions which are chargeable to tax here are not subject to PAYE.