Dáil Éireann debate -
Tuesday, 19 Feb 1991

Vol. 405 No. 3

Written Answers. - Orphans' Contributory Allowance.

Brian O'Shea

Question:

34 Mr. O'Shea asked the Minister for Finance his views on whether it is equitable, in light of the decision taken in the O'Carroll High Court case in relation to the taxing of the orphan's portion of pension, that orphans' contributory allowance is assessable for tax purposes; and if he will make a statement on the matter.

Minister for Finance (Mr. A. Reynolds)

I am advised by the Revenue Commissioners that they have accepted that the decision taken in the High Court case mentioned should apply to the allowance referred to by the Deputy.