Under social welfare legislation, a self-employed contributor is regarded as satisfying the contribution conditions for State pension (contributory) where the person has paid self-employment contributions in respect of at least one contribution year prior to reaching pension age (currently 66 years), and all self-employment contributions payable are considered to have been paid.
Where outstanding self-employment contributions are paid subsequent to an applicant’s reaching pension age, State pension (contributory) will be awarded from the date on which self-employment liability is deemed as discharged. The Department doesn't collect data on payment arrangements with the Revenue Commissioners. I can however provide information on those who were self employed and refused SPC due to an outstanding liability. I will arrange for this information to be provided to the Deputy as soon as it is collated.
I hope this clarifies the position for the Deputy