asked the Minister for Finance if a person (details supplied) in Dublin 4 who resides for approximately nine months outside the country each year is requried to pay tax on his pension; and, if so, the reason.
Written Answers. - Tax Liability on Pension.
68.
The Revenue Commissioners have advised me that the taxpayer took up permanent residence abroad in April, 1988. He is regarded as non-resident in this country for tax purposes. He is properly chargeable to tax on income arising in the State. Under the provisions of section 153 of the Income Tax Act, 1967, where there is no foreign income, the full tax-free allowances to which the taxpayer would be entitled are granted against the Irish income. The excess of his retirement pension over his tax-free allowances is properly chargeable to tax at the 35 per cent rate for 1988-89.