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Directly Relevant :
15.5 Military and other pensions, gratuities and allowances
Description
Exemption from income tax applies to military pensions, gratuities and allowances. It applies to army wound and disability pensions; gratuities in respect of army wounds or disabilities; demobilisation pay and gratuities paid to officers of the National Forces or the Defence Forces of Ireland on demobilisation; deferred pay (within the meaning of any regulation under the Defence Act, 1954) and gratuities granted in respect of service with the Defence Forces
Conclusion
At the level of the individual this measure recognises, through the provision of tax relief, the personal contribution to the State made by members of the defence forces and, in particular, those who have suffered wounds or disability as a result of that service. In this regard we consider this exemption to have a social dimension and we recommend that it continue. We also recommend that in future,the tax treatment of military service gratuities should be consistent with the tax treatment of lump sum
payments in other public service employments.
Recommendation 8.109
The relief from income tax of military and other pensions, gratuities and allowances should continue.In future, the tax treatment of military service gratuities should be consistent with the tax treatment of lump sum payments in other public service employments.
http://www.commissionontaxation.ie/d...ort%202009.pdf
Directly Relevant :
15.5 Military and other pensions, gratuities and allowances
Description
Exemption from income tax applies to military pensions, gratuities and allowances. It applies to army wound and disability pensions; gratuities in respect of army wounds or disabilities; demobilisation pay and gratuities paid to officers of the National Forces or the Defence Forces of Ireland on demobilisation; deferred pay (within the meaning of any regulation under the Defence Act, 1954) and gratuities granted in respect of service with the Defence Forces
Conclusion
At the level of the individual this measure recognises, through the provision of tax relief, the personal contribution to the State made by members of the defence forces and, in particular, those who have suffered wounds or disability as a result of that service. In this regard we consider this exemption to have a social dimension and we recommend that it continue. We also recommend that in future,the tax treatment of military service gratuities should be consistent with the tax treatment of lump sum
payments in other public service employments.
Recommendation 8.109
The relief from income tax of military and other pensions, gratuities and allowances should continue.In future, the tax treatment of military service gratuities should be consistent with the tax treatment of lump sum payments in other public service employments.
http://www.commissionontaxation.ie/d...ort%202009.pdf
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