Róisín Shortall (Dublin North West, Labour)
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Question 581: To ask the Minister for Finance if, in the case of a person who is retired and receiving a contributory pension and a private pension, that person is eligible to receive a PAYE tax credit for 2007; and if he will make a statement on the matter. [2713/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the PAYE tax credit is due in respect of a contributory pension from the Department of Social and Family Affairs. The PAYE tax credit is also due in respect of income from an occupational pension scheme that is subject to or liable to deduction of income tax under PAYE or, in the case of foreign occupational pensions, is subject to a system of tax deductions similar to PAYE. However, whilst both incomes confer an entitlement to the PAYE tax credit, an individual is entitled to only one PAYE tax credit no matter how many sources of income he/she has.