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Dáil Éireann debate -
Thursday, 25 Jul 1996

Vol. 468 No. 4

Written Answers. - Tax on Allowances.

Cecilia Keaveney

Question:

102 Cecilia Keaveney asked the Minister for Finance whether a person should be taxed on her deserted wife's allowance. [15592/96]

It is a general principle of taxation that, as far as possible, income from all sources should be subject to taxation. In line with this principle income from most social welfare payments, including the deserted wife's allowance, is therefore reckonable as income for tax purposes.

The extent to which taxation actually arises in a given case depends, of course, primarily on the amount of other income that the social welfare recipient has in the particular tax year. Where the deserted wife's allowance is the only source of income the existing exemption limits and allowances will ensure that little, if any, tax liability will arise.
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