Vol. 392 No. 1
asked the Minister for Finance if he has considered the implications of the High Court decision of 9 November 1988 regarding the pension of the widow of a garda; and the present position regarding the taxation of pensions, in particular, the dependent children's element of such pensions for widows of gardaí and other public servants.
87.
asked the Minister for Finance, arising from the O'Carroll High Court case, when arrangements will be made to award a tax rebate to a person (details supplied) in County Louth; and if he will make a statement on the matter.
I propose to take Questions Nos. 35 and 87 together.
The High Court judgment referred to by the Deputies has been accepted by the Revenue Commissioners in relation to children's contributory pensions payable under the Garda Síochána Pensions Order, 1981, and has been implemented in relation to that income. Arrangements for its implementation in relation to other children's allowances payable under the Garda Síochána Pensions Order, 1981 and to other analogous public sector pension schemes are being put in hands by the Revenue Commissioners.
As regards the taxpayer mentioned specifically by Deputy Bell, I am advised by the Revenue Commissioners that the terms of the judgment will be applied in her case.
