2050. Deputy Barry Heneghan asked the Minister for Social Protection if there are any cases whereby a person with outstanding class S or other income tax liabilities who was therefore was not entitled to their claim their State Pension (Contributory) when they turned 66, but subsequently reached a settlement with Revenue for the repayment of these debts; if there are cases whereby any individual in this situation had their pension backdated to the date they became eligible (66); and if he will make a statement on the matter. [62033/26]

All state pension contributory entitlement decisions are made in accordance with the relevant legislation.

The Department does not maintain statistics on the number of state pension applications awarded following any agreement reached with the revenue commissioners on an applicants self-employment liability.

Under section 110 of the Social Welfare Consolidation Act 2005 (as amended), the contribution conditions for State Pension (contributory) are not regarded as satisfied unless all self-employment contributions payable by the person have been paid, other than contributions payable in respect of the last complete contribution year before the person reaches pension age. The Act further provides that, with effect from 1 January 2010, State Pension (contributory) is not payable in respect of any period preceding the date on which those outstanding self-employment contributions have been paid.

I trust this clarifies the position for the Deputy.