Vol. 414 No. 10
125 Mr. Taylor asked the Minister for Defence if he will make a statement regarding the pension entitlement of a person (details supplied) in Dublin 24 outlining the circumstances under which the Army pension to her son commenced; the reason it commenced on that date; if the pension has ceased, and if so, the reason; and if he will outline the basis of calculation of the pension payable to the person concerned.
The person in question was awarded a standard flat rate dependants allowance under the Army Pensions Acts 1923 to 1980, in respect of herself and her qualifying children on the death of her husband. Arising from the High Court judgment in the O'Carroll case in 1989, the children's element of such pensions is regarded for income tax purposes as the income of the children. This procedure was commenced on 1 April 1990, and from that date qualifying children were issued, in the care of their surviving parent, with payment in respect of the children's element of the allowance. The children's element of the category of pensioner in this case ceases when the child reaches 18 years of age and as the person in question reached this age on 26 September 1991, that element of the pension ceased from then.
