Double Taxation Agreement - UK Public Service Pension

[GingerH]

I will receive a small (c£120 p month) pension from the UK from my time working in local government there in the early 90's. Do I need to declare it to Revenue here?

Article 18 of the Double Taxation Agreement states:

2) Remuneration or pensions paid out of public funds of the United Kingdom or Northern Ireland or of the funds of any local authority in the United Kingdom to any individual in respect of services rendered to the Government of the United Kingdom or Northern Ireland or a local authority in the United Kingdom in the discharge of functions of a governmental nature, shall be taxable only in the United Kingdom unless the individual is a national of Ireland without also being a United Kingdom national.

I am an Irish national and not a UK national.

Thank you.

 

[jpd]

Yes, you need to declare it to Revenue - all pension income is declarable although some may not be taxable