Peadar Tóibín (Meath West, Sinn Fein)
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249. To ask the Minister for Finance the amount of tax earned from the taxation of pensioners' Christmas bonuses each year. [25063/16]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the information from income tax returns is not recorded in such a way to provide an estimate of the separate amount of income tax collected from the taxation of pensioners' Christmas bonuses.  It should be noted that where an individual's sole income is derived from a pension payable by the Depeartment of Social Protection, he or she would not normally be liable to pay income tax or USC.