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Dáil Éireann díospóireacht -
Tuesday, 29 Nov 1988

Vol. 384 No. 8

Written Answers. - Pension Payments Tax Exemptions.

71.

asked the Minister for Finance whether his Department has given any consideration to the possibility of exempting pension payments from tax and instead making pension contributions and/or pension fund earnings liable to tax; and if he will make a statement on the matter.

The tax treatment of the items mentioned by the Deputy is kept under review. Any consideration of the changes he suggests would have to take into account their potential effects on the incentive for taxpayers to make provision for retirement and on the ability of pension funds to provide pensions, and the desirability of exempting a particular type of income, such as pension payments, from tax.

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