Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I understand that the Deputy is referring to the tax treatment of disablement payments from the Department of Social Protection. The position is that where the Department of Social Protection pays a disablement pension to an individual, such pension is taxable. However, where the Department of Social Protection does not pay a disablement pension to an individual but instead pays that individual a 'one off' payment in respect of that individual's disablement, then such 'one off' payment is not taxable.