asked the Minister for Finance if income tax is payable in the Irish Republic on retirement pensions payable to United States citizens who have taken up residence here; and, if so, if he will remove this penal imposition which is preventing many such people from taking up residence in this country.
Ceisteanna—Questions. Oral Answers. - Income Tax on US Retirement Pensions.
16.
Presumably what the Deputy has in mind are United States social security pensions. These pensions are chargeable to Irish tax in the ordinary way. I cannot agree that this is a penal imposition. Pensions arising in this country are chargeable to Irish tax; and I do not propose to have a special exemption introduced for these United States pensions.