Tax-exempt pensions

The following pensions are exempt from tax:

• Wound and disability pensions and all gratuities granted in respect of wounds or disabilities under the Army Pensions Acts - except any part of the pension that is not attributable to disability

• Military gratuities and demobilisation pay granted to officers of the National Forces or the Defence Forces of Ireland

• Pensions and other allowances payable to War of Independence veterans and their families

• Magdalene laundry payments

• Foreign occupational and social security pensions that would not be taxable if the recipient lived in the country that granted the pension