Brendan Smith (Cavan-Monaghan, Fianna Fail)
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Question 68: To ask the Minister for Finance if he will clarify the situation in relation to a pensioner couple over 70 where the man has contributory State pension plus qualified adult allowance for spouse and a private managed pension fund bringing in perhaps income of €20,000 per annum, the spouse never worked outside the home and has no separate income but the private managed fund has recently been put in joint names; if he will clarify the effects of such a decision on joint names; if it will affect entitlement to full QAA on social protection pension, taxation commitments or indeed allowances; if the spouse will now get an extra tax allowance if she is legally to be tax assessed in her own name or can matters continue as before with all income taxed in husband's name only; if he will clarify same; and if he will make a statement on the matter. [12013/12]

Michael Noonan (Limerick City, Fine Gael)
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My officials inform me that the Deputy has clarified that the "private managed pension fund" referred to is to be taken as a reference to an occupational pension from a private sector employment. As the Deputy will be aware, an occupational pension scheme is generally managed by a pension provider or by an administrator appointed by that pension provider. In addition, given the tax benefits of pension schemes, occupational pension schemes are those generally approved by the Revenue Commissioners for various purposes of the Taxes Consolidation Act 1997.

I am informed by the Revenue Commissioners that they are not aware of a scenario wherein an occupational pension scheme would be in the name of an individual entitled to a pension under that scheme. Nor are they aware of a scenario wherein an individual entitled to a pension under the rules of an occupational pension scheme can simply change that entitlement to include an entitlement of his or her spouse. I am further informed by the Revenue Commissioners that if the Deputy is prepared to forward details to my officials (for onward transmission to Revenue) of the specific case to which the question refers, they will examine the case with the view to providing the information being sought by the Deputy.

As to whether the amount and nature of an individual's income may affect an entitlement to the increase in a social welfare pension payable in respect of an individual having what is known as a "qualifying adult dependant" is a matter for the Minister for Social Protection.