Hi all,
I really hope someone can give me a definitive answer on this. It will be much appreciated as I am confused about it.
I have done my mother's tax returns for a few years. Her case is very simple. She's 79, widowed, and in receipt of the full state pension (contributory). She also has rental income in the amount of ca. 30k a year. That's it on the income side. No occupational pension etc.
Some sources, such as the Revenue, seem to suggest that having "DSP income" would entitle one to the Employee Tax Credit:
Is the State pension (contributory) "Department of Social Protection income"? Or do they mean things like JSA/JSB?
I have only ever claimed the following for her tax credits wise:
Personal Tax Credit : 2190
Age Tax Credit : 245
It never even occurred to me that a credit called "Employee Tax Credit" might be available to non-employees but it seems that it is definitely available to (for example) people in receipt of an occupational pension paid through the PAYE system. You live and learn.
So, is my mother entitled to this credit? (In which case I've caused her to lose a lot of money in tax over the last few years)
Many thanks for any help.
I really hope someone can give me a definitive answer on this. It will be much appreciated as I am confused about it.
I have done my mother's tax returns for a few years. Her case is very simple. She's 79, widowed, and in receipt of the full state pension (contributory). She also has rental income in the amount of ca. 30k a year. That's it on the income side. No occupational pension etc.
Some sources, such as the Revenue, seem to suggest that having "DSP income" would entitle one to the Employee Tax Credit:
Employee Tax Credit
You can claim the Employee Tax Credit if you receive income that is taxable under the Pay As You Earn (PAYE) system. This includes:
wages
benefit in kind
occupational pensions
Department of Social Protection (DSP) income.
Is the State pension (contributory) "Department of Social Protection income"? Or do they mean things like JSA/JSB?
I have only ever claimed the following for her tax credits wise:
Personal Tax Credit : 2190
Age Tax Credit : 245
It never even occurred to me that a credit called "Employee Tax Credit" might be available to non-employees but it seems that it is definitely available to (for example) people in receipt of an occupational pension paid through the PAYE system. You live and learn.
So, is my mother entitled to this credit? (In which case I've caused her to lose a lot of money in tax over the last few years)
Many thanks for any help.