Section 110 (1) (b) of The Social Welfare (Consolidation) Act 2005 provides that a self-employed contributor shall not be regarded as satisfying the qualifying conditions for State pension (contributory) unless all self-employed PRSI contributions payable by him or her have been paid.
The person concerned applied for State pension (contributory) on 22 March 2012. His application was disallowed because according to the records of the Department, he has outstanding PRSI liabilities for the 2006 tax year which have not yet been discharged. On receipt of confirmation that the person concerned has finalised his self-employment tax liability with Revenue, his pension entitlement will be re-examined and he will be notified of the outcome without delay.