asked the Minister for Finance if he is aware that a person (name supplied) is paying income tax on his military service pension, although he is an American citizen residing in the USA; and if he will have the matter investigated.
Written Answers. - Tax on Service Pension.
219.
Residents of the United States to whom pensions are payable under the Military Service Pensions Acts are liable to Irish income tax.
Under the Double Income Tax Convention with the United States relief is available from United States tax on the pensions.
There is provision, however, under the income tax code whereby in certain cases the liability to Irish tax of persons resident abroad may be reduced by granting part of the allowances which are available to taxpayers resident in Ireland. In the particular case to which the Deputy refers, the appropriate claim forms have been sent to the pensioner. When these are completed and sent back the case will be examined with the view to seeing whether the tax charged can be reduced.