Mary Flaherty
Ceist:107 Miss Flaherty asked the Minister for Finance if he proposes to implement the findings of the National Pensions Board on tax treatment of occupational pensions for the self-employed.
Vol. 400 No. 9
107 Miss Flaherty asked the Minister for Finance if he proposes to implement the findings of the National Pensions Board on tax treatment of occupational pensions for the self-employed.
The main recommendation of the National Pensions Board in this area was that the present figure of 15 per cent, as the amount of net relevant earnings contributed to a retirement annuity scheme on which self-employed taxpayers can obtain income tax relief, should be increased. While the board did not recommend any specific increased limit, it felt that 20 per cent would be appropriate.