asked the Minister for Finance why disability pensions granted to members of the Garda Síochána discharged from the Force because of injuries received in the execution of duty are liable for income tax whereas an exactly similar discharge from the Defence Forces carries a disability pension which is not liable to income tax.
Ceisteanna—Questions. Oral Answers. - Garda Síochána Disability Pensions.
6.
Disability pensions granted to members of the Garda Síochána in the circumstances stated are subject to income tax in the ordinary way since the pensions constitute income. Wound and disability pensions granted under the Army Pensions Acts to members of the Defence Forces are specially exempted from income tax by virtue of section 16, Finance Act, 1919, as applied by section 3, Finance Act, 1925.