Revenue Note for Guidance

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Revenue Note for Guidance

205 Veterans of the War of Independence

Summary

This section exempts from income tax the military service pensions, allowances, benefits or gratuities payable to veterans of the War of Independence, their widows and dependants.

Details

Definitions

(1) “military service” is the performance of duty as a member of an organisation to which Part II of the Army Pensions Act, 1932, applies. These organisations are —

  • Óglaigh na hÉireann (Irish Republican Army),
  • The Irish Volunteers,
  • The Irish Citizen Army,
  • Fianna Éireann,
  • The Hibernian Rifles, and
  • Cumann na mBan.

Also included is military service within the meaning of the Military Services Pensions Act, 1924, and service in the Forces within the meaning of the Military Services Pensions Act, 1934.

“relevant legislation” is widely defined to cover various Acts and regulations providing for both the granting and the increase of certain military service pensions, benefits, gratuities and allowances payable to veterans of the War of Independence (including certain members of the Connaught Rangers), their widows and dependants.

“relevant military service” is military service during any part of a period referred to in section 5(2) of the Army Pensions Acts, 1924–1964 (that is, the pre-truce period from 1 April, 1916 to 11 July, 1921 and the post-truce period from 12 July, 1921 to 30 September, 1923) or, in the case of a qualified person within the meaning of the Connaught Rangers (Pensions) Act, 1936, in the circumstances referred to in paragraphs (a), (b) and (c) of section 2 of that Act.

“veteran of the War of Independence” is a person who was a member of an organisations referred to in the definition of “military service” or who was a qualified person within the meaning of the Connaught Rangers (Pensions) Act, 1936, and who was engaged in relevant military service.

Exemption

(2) Exemption from income tax is granted in respect of any pension, allowances, benefits or gratuities in so far as it related to relevant military service of a veteran of the War of Independence or to an event which happened during or in consequence of such relevant military service and which is paid under the relevant legislation. The exemptions cover payments to veterans, their widows and dependants. Any such pension, allowance, benefit or gratuity is ignored in computing the recipient’s total income for the purposes of the Income Tax Acts.

Relevant Date: Finance Act 2021