Written answers

Tuesday, 31 March 2009

9:00 pm

Photo of Aengus Ó SnodaighAengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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Question 159: To ask the Minister for Finance if his attention has been drawn to the fact that the pension levy is being imposed on city and county councillors' representational allowance in view of the fact that this is not regarded as wages when assessing family income supplement and not regarded as wages for PRSI or other tax purposes; and the steps he will take to address this anomaly. [13058/09]

Photo of Brian Lenihan JnrBrian Lenihan Jnr (Dublin West, Fianna Fail)
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The pension-related deduction applies in respect of emoluments to which Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 applies and which are payable to public servants in respect of their services as such. As the representational payment is fully taxable and subject to that Chapter, the pension-related deduction applies to that payment. There is, therefore, no anomaly to address.

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