Mattie McGrath (Tipperary South, Independent)
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229. To ask the Minister for Finance the reason a person (details supplied) in County Tipperary is being taxed on an invalidity pension, second pension, for the year 2011; and if he will make a statement on the matter. [23831/15]

Michael Noonan (Limerick City, Fine Gael)
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An invalidity pension is a taxable source of income and this was not changed by any provisions announced in the 2011 Budget.

I am advised by the Revenue Commissioners that in March of this year the person concerned requested a tax review for the years 2011 to 2014 inclusive. In the course of that review it was established the person concerned was in receipt of an invalidity pension which had not previously been taxed. The resulting underpayment of tax will be collected over a 4-year period commencing in 2016.

The Revenue Commissioners will contact the person concerned regarding the matter of a second pension referred to by the Deputy.