asked the Minister for Finance if old age pensions or military service pensions are taxable for income tax purposes in the EEC countries.

Information which has been obtained in relation to the other EEC countries indicates that in general old age pensions and military service pensions, apart from wound and disability pensions, are taxable. The main exception is the Netherlands which it is understood does not tax old age or military service pensions.

As regards Ireland the position is that old age pensions are treated as income for tax purposes as are military service pensions other than wound and disability pensions payable under the Army Pensions Acts, 1923 to 1962.

Would the Minister not consider that an exception should be made of those War of Independence veterans who are liable on their military service pensions in view of the fact that they are a once-only group?

The information already supplied indicates that there is one country only in Europe that makes this exception, that is, the Netherlands.

I am not asking the Minister to be odd-man-out.

A single man must have an income in excess of £620 before he is taxable and, if he is a married man, he must have an income in excess of £1,010. Therefore, he is not too badly hit by taxation.