This debate section is part of the official record of Social Welfare (Bereaved Partner’s Pension and Miscellaneous Provisions) Bill 2025 (Social Welfare (Bereaved Partner's Pension) Bill 2025: Financial Resolution).

2025-06-17

Dara Calleary (recorded as: Minister for Social Protection (Deputy Dara Calleary))

I move: That the Taxes Consolidation Act 1997 be amended in the manner and to the extent specified in the Act giving effect to this Resolution to provide that amounts to be paid on the bereaved partner's contributory pension and the bereaved partner's non-contributory pension under the Social Welfare Acts are to be deemed to be earned income for the purpose of the Taxes Consolidation Act 1997 and subject to taxation in accordance with section 126 of that Act.