Garda pensions, in line with other pensions paid from Government funds, are subjected to liability for payment of income tax under PAYE.
The position in this case is that a certificate of tax free allowances was issued by the Office of the Inspector of Taxes on 14 May 1997. Details of this certificate were supplied to the Garda widow's pension concerned and these allowances remain unchanged. As a result of the application of these allowances the pensioner concerned is subject to payment of income tax at the rate of £172.68 on her monthly pension.
Any alteration of tax free allowances is a matter for the office of the Inspector of Taxes.