Bernard Durkan (Kildare North, Fine Gael)
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Question 12: To ask the Minister for Finance if he will clarify the position in relation to tax liability in the case of a person (details supplied) in County Kildare in respect of their invalidity pension in view of the fact they have an adult dependent partner and two dependent children; and if he will make a statement on the matter. [13188/11]

Michael Noonan (Limerick City, Fine Gael)
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The position is that the invalidity pension which is a payment from the Department of Social Protection is a taxable source of income. I am advised by the Revenue Commissioners that they will contact the taxpayer in question directly with regard to his personal tax credits.