Brendan Smith (Cavan-Monaghan, Fianna Fail)
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134. To ask the Minister for Finance if persons (details supplied) applying for the contributory or non-contributory State pension are ineligible if their taxes to Revenue are not fully up to date with the Revenue Commissioners when it is applied for as a result of the Finance Act 2005; and if he will make a statement on the matter. [51465/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the matter of eligibility for the contributory or non-contributory State pension is determined by the Department of Employment Affairs and Social Protection (DEASP) and not one in which Revenue has a direct involvement. However, I am advised by Revenue that eligibility for a State pension may be impacted where there is unpaid Pay Related Social Insurance (PRSI).