117. Deputy Michael Lowry asked the Minister for Finance if he will address the issue of the tax band for old age pensioners, which has remained unchanged at €36,000 for several years; if he is aware that recent increases in the old age pension have resulted in some pensioners, such as those with small additional incomes, being pushed back into the tax net and facing a 40% tax rate; if he will consider adjusting the tax band to ensure that pensioners on small incomes are not adversely affected by these increases; and if he will make a statement on the matter. [22530/25]

Summary

117. Deputy Michael Lowry asked the Minister for Finance if he will address the issue of the tax band for old age pensioners, which has remained unchanged at €36,000 for several years; if he is aware that recent increases in the old age pension have resulted in some pensioners, such as those with small additional incomes, being pushed back into the tax net and facing a 40% tax rate; if he will consider adjusting the tax band to ensure that pensioners on small incomes are not adversely affected by these increases; and if he will make a statement on the matter. [22530/25]

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• Tax Code

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