The State pension, including any increase for a qualifying adult dependent, is chargeable to income tax. Where an individual is entitled to the State pension and such pension is increased by virtue of that individual having a qualifying adult dependant, it remains one pension for tax purposes. Therefore the whole of such income, i.e. State pension plus adult dependant element, has always been treated for tax purposes as being income in the hands of the claimant only.
This position was not changed by Finance (No. 2) Act 2013, which inserted Section 126 (2B) to the Taxes Consolidation Act 1997 in order to reaffirm the position that any increase in the amount of such a pension in respect of a qualifying adult is treated as if it arises to, and is payable to, the beneficiary of the pension i.e. the person who qualifies for the pension. It is, therefore, that person's obligation to declare the pension, including any amount paid in respect of a qualifying adult dependent, as part of his or her income.