was chatting to a friend this evening and he was asking the following
if he is receeiving a state pension of €230 a week , adult dependent payment of €153 a week, CWPS of €230 a month plus a salary from a part time job is all this taxable less the usualy tax credits tax credits
Depends on what he earns from the part-time job.
Assuming he is over 65 the exemption for him and spouse jointly is 36,000.
The figures you have given add to 22,676 so you need to add the part-time earnings to that. If that total brings him over 36,000 then he is taxable.