Martin Heydon (Kildare South, Fine Gael)
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178. To ask the Minister for Finance if the pension income of a person now deceased (details supplied) in County Meath was correctly treated from a tax point of view; the reason they incurred a tax liability in view of the fact that the level of their private pension was below the €18,500 limit; and if he will make a statement on the matter. [50531/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that this taxpayer’s total income exceeded the income tax exemption limit of €18,000 for 2012. The same income tax exemption limit of €18,000 applies for 2013 and there was no reason to anticipate that the total income of the taxpayer would change in 2013. However, with the death of the taxpayer in July 2013, the taxpayer’s total income for 2013 may come in under the limit of €18,000, which may result in a tax refund being due. The Revenue District of the deceased taxpayer will be in contact with the personal representatives of the taxpayer to determine this.