asked the Minister for Finance if he will take steps to make the contributory old age pension immune from income tax liability.
Ceisteanna—Questions. Oral Answers. - Income Tax on Old Age Pensions.
7.
I do not intend to propose legislation granting the relief suggested by the Deputy. I should mention that tax would not become payable unless the recipient of a contributory old age pension possessed a considerable amount of other income. I should also point out that contributions under the Social Welfare Acts in so far as they are related to, inter alia, contributory old age pension are deductible in computing income for tax purposes.