Hi
A family member receives a small pension (55gbp per week) from Northern Ireland in addition to her old age pension. She has never done anything additional in regard to tax, is there a possible tax implication?
Husband also has a work pension and they are assessed jointly
Thanks
It might be worthwhile looking at the over-65 tax exemption limits - €18k for separate assessment and €36k for jointly assessed couples. No tax is payable on incomes below these levels, with marginal relief if you're just over.
If she were separately assessed, she's in the clear as no tax would be payable on the OAP of 12.5k plus the NI pension of 3.3k.
For joint assessment, it depends on whether the husband's income pushes the combined total over €36k and by how much.