State Pension - Qualifying adult increase

I receive a contributory state pension. I also receive the qualifying adult increase which is paid directly to my wife.

My wife works only 1 day a fortnight and has unused paye tax credits. However Revenue will not recognize the qualifying increase as her income.

Are they correct?

podpod said:

Are they correct?

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Yes in the sense that they consider it to be your pension despite the fact that it is paid to your wife.

In the context of equity, if she had her own pension she would qualify for the PAYE Cr in her own right, so maybe not.

Many thanks Joe_90