Michael Creed (Cork North West, Fine Gael)
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1060. To ask the Minister for Employment Affairs and Social Protection the reason a person (details supplied) in County Cork has such a low rate of invalidity pension; the reason this pension is subject to income tax; and if she will make a statement on the matter. [39193/23]

Heather Humphreys (Cavan-Monaghan, Fine Gael)
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Invalidity Pension is a payment for people who are permanently incapable of work because of illness or incapacity and for no other reason who satisfy the pay related social insurance (PRSI) contribution conditions.

The person concerned is in receipt of Invalidity Pension at the maximum weekly personal rate and has a Free Travel pass.

Invalidity Pension is regarded as income for tax purposes and any liability for tax will depend on the circumstances of the person concerned. Personal taxation is a matter between the person in question and the Revenue Commissioners. All queries in relation to a tax liability should be directed to the Revenue Commissioners.

I trust this clarifies the matter for the Deputy.