Tax on early pension drawdown

[FANTANA]

My girlfriend's mother got cancer last year and was advised to drawdown on her pension early. She felt like she was taxed more than she should have and showed me her P21. I noticed she was charged usc, income tax and prsi on the amount. Is this correct? Should she not have only paid income tax? How much tax would normally be paid on a drawdown of €19000. Only other income was €9000 of illness benefit. I'll get onto revenue after but I'm just looking for a little advise here first. Thanks.

 

[Slim]

My girlfriend's mother got cancer last year and was advised to drawdown on her pension early. She felt like she was taxed more than she should have and showed me her P21. I noticed she was charged usc, income tax and prsi on the amount. Is this correct? Should she not have only paid income tax? How much tax would normally be paid on a drawdown of €19000. Only other income was €9000 of illness benefit. I'll get onto revenue after but I'm just looking for a little advise here first. Thanks.

According to the chapter 30, such withdrawals are not subject to USC and prsi. However, the devil is often in the detail. Look further herehttp://www.revenue.ie/en/index.html