Thanks for coming back.
She's actually retired on the €12,400 pension but has made no decision yet regarding the AMRF.
So solution seems to be take the 25% tax free, purchase an annuity for approx. €300+ to bring her over the €12,700 threshold and tax the residual amount in the fund as income subject to 0/20% tax and Class S Prsi?
Just thinking, if she got a seasonal part time job which gave €300+, would that and her existing pension , qualify her as being over the €12,700?
thanks
Donal