Retired Married Couple over 66 Charged PRSI

Investor

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In checking the 2015 form 11 joint tax return of my aunt and uncle before the four year period to claim tax back expires, I noticed that my uncle, who had been retired for several years at the time and was already over 66 (as was my aunt), was charged PRSI.

Is this an error, or are there any circumstances in which the assessable spouse of a retired married couple, both of whom were over 66, would have been liable to make PRSI payments in 2015?

At the time, my aunt and uncle each had an occupational and a state contributory pension. They had interest on savings and property rental income too.

I believe their tax return was prepared and filed by an accountant, so I assumed that it was correct and that I was missing something, but I phoned the Department of Social Protection, and an agent from the PRSI Scope Division told me that nobody over 66 has to pay PRSI. My understanding, however, is that the employers of employees over 66 years of age pay class J PRSI at 0.5% on their behalf, so I'm wondering if there may not be some other potential complication for retirees of which I'm unaware.

I have searched online for an answer in black and white but can find nothing definitive. If anybody could throw any light on this, I’d be most grateful, since I'd like to be sure before submitting an application for a refund.
 
@noproblem: I don't think rental income is subject to PRSI if you're over 66. It's not according to Fiona Reddan in The Irish Times anyway:

And once you turn 66, you’ll also stop paying PRSI, which is levied at a rate of 4 per cent. According to Connaughton, the PRSI exemption applies to all earnings, including rental income, etc. You may be able to access the PRSI savings earlier if you draw down a private occupational pension. Private pensions such as these are not subject to PRSI, whatever age you might be, notes Kenny.​

When I’m 65: five ways you’ll benefit
 
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Once you 66 or over PRSI should stop. You may need to input your date of birth or tick the box on PRSI exemption in the electronic Form 11. My guess is that the system wasn't picking up the age.
 
Interesting, accountant does my books but I certainly didn't know the information from Investor and dublin67. Thank you, returns will be interesting for next year although I'm 66 now if you know what I mean.
 
It's possible that the accountant didn't enter the DOB in the Form 11 so the system didn't pick up that there should have been no PRSI payable.

There is also a box near the front of the form which should be ticked to indicate that the taxpayer is exempt from PRSI

I would also check that the taxpayer has been getting the Age Tax Credit of €490
 
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