Dave - thanks I did'nt realise that if I went a euro over 36k that it would be 41% tax.
So a pensioner couple earning over 36k pays tax at the top rate on all income.
Again, seems unfair that nothing is deemed taxable at the lower rate.
Mandelbrot, you point out that €400 tax on €37,000 income is only 1.1%. But if that €37,000 is solely deposit interest, the pensioner would be paying 30% tax.
€36,000 deposit interest, 0% tax.
In such a scenario Dave Vanian's suggestion to reschedule when interest is received is worth looking at.