Michael McGrath (Cork South Central, Fianna Fail)
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186. To ask the Minister for Finance if a PAYE tax credit is available to a married couple where a qualified adult dependant payment is paid directly to the qualified adult in respect of that adult's spouse's State pension (contributory) or State pension (non-contributory); if it is available to a married couple where a pensioner receives a qualified adult dependant payment as part of a State pension (contributory) or a State pension (non-contributory); and the number of persons in each category. [39382/15]

Michael Noonan (Limerick City, Fine Gael)
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A PAYE tax credit, as provided for in Section 472 of the Taxes Consolidation Act 1997, is available in both categories outlined by the Deputy.  However, regardless of whether the increase in respect of the qualifying adult dependent is paid directly to the pensioner or to the qualifying adult dependent, the pension and the increase together remain one pension for tax purposes. Therefore a second PAYE tax credit is not due in circumstances where the increase in respect of a qualifying adult dependent is paid, regardless of whether it is paid to the pensioner or directly to the adult dependent.

The number of recipients and qualified adult increases in payment at the end of September in respect of State Pension (Non-Contributory) and State Pension (Contributory) is detailed in the attached tabular statement, which was provided to me by my colleague, the Minister for Social Protection.

The Department of Social Protection does not segregate the payments of increases in respect of qualified adults and/or children where they are not paid to the scheme recipient.

Recipients and Qualified Adult Increases in respect of State Pension (Non-Contributory) and State Pension (Contributory) at the end of September 2015