123. Deputy Robert Troy asked the Minister for Finance the rationale for amending section 126(2)(b) of the Taxes Consolidation Act 1997 with effect from 1 January 2014 in view of the fact the Department of Employment Affairs and Social Protection regarded a qualified adult dependant as income of the beneficiary of the State pension and therefore neither the PAYE credit nor increased rate band were due to the dependant in respect of the income from this date. [9149/19]

Summary

123. Deputy Robert Troy asked the Minister for Finance the rationale for amending section 126(2)(b) of the Taxes Consolidation Act 1997 with effect from 1 January 2014 in view of the fact the Department of Employment Affairs and Social Protection regarded a qualified adult dependant as income of the beneficiary of the State pension and therefore neither the PAYE credit nor increased rate band were due to the dependant in respect of the income from this date. [9149/19]

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Timeline

1. 26 February 2019

   State Pension (Contributory) Data

   123. Deputy Robert Troy asked the Minister for Finance the rationale for amending section 126(2)(b) of the Taxes Consolidation Act 1997 with effect from 1 January 2014 in view of the fact the Department of Employment Affairs and Social Protection regarded a qualified adult dependant as income of the beneficiary of the State pension and therefore neither the PAYE credit nor increased rate band were due to the dependant in respect of the income from this date. [9149/19]

   Source: written

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• State Pension (Contributory) Data

  xml · EN · 26 February 2019

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