Is a PAYE pension annuity "Non Pensionable Income" for calculating relevant earnings

I'm doing an exercise calculating a persons relevant earnings. They're retired 2 years and receive €50K paye pension in addition to some passive income. Is the PAYE pension deemed "non pensionable income" for the purposes of calculating relevant earnings.

Thanks in advance.

It was in the past, I don't see why they would change it.

Just spoke with revenue and they said it's not included for purposes of calculating relevant earnings because it is not considered "earned" income.

Will drop them an email and keep you posted.