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Tax Code

Dáil Éireann Debate, Wednesday - 25 October 2017

Wednesday, 25 October 2017

Questions (106)

Willie O'Dea

Question:

106. Deputy Willie O'Dea asked the Minister for Finance the reason pensioners who were formerly civil servants, gardaí and members of the Defence Forces are excluded from NHR tax exemption in Portugal; and if he will make a statement on the matter. [45111/17]

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Written answers

As I informed the Deputy in my reply to his similar question of 5th October 2017 (No.42270/17), I am advised by Revenue that it is not their practice to comment on the application of the provisions of the national law of other countries.

I am also advised that if the Deputy supplies identifying detail in respect of the person and specifies the source of income concerned, or the individual contacts Revenue with details of his circumstances and the income concerned, Revenue will advise in relation to the application of the Ireland-Portugal Double Taxation Convention to that income.

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