Taxes Consolidation Act 1997 section 205

Veterans of War of Independence

Section 205 exempts from income tax certain military service pensions, allowances, benefits and gratuities payable under the relevant legislation to veterans of the War of Independence, their surviving spouses, children and dependants.

• Pensions and related payments to veterans of the War of Independence are fully exempt from income tax where they relate to qualifying military service during the period 1 April 1916 to 30 September 1923.
• The exemption covers payments to the veteran, their surviving spouse, children and other dependants or partial dependants.
• Qualifying veterans include members of the old IRA, the Irish Volunteers, the Irish Citizen Army, Fianna Éireann, the Hibernian Rifles and Cumann na mBan, as well as qualifying members of the Connaught Rangers.
• Exempt payments are completely disregarded when computing the recipient's total income for income tax purposes.