DT Agreements: Ireland - Income from a UK source paid to a resident of Ireland
UK government pensions paid to a resident of Ireland
Article 18: Government service applies where a pension is paid by a state,a political sub- division or a local authority:
- for services of a governmental nature, or
- where the individual was employed in a publicly-funded educational institution,
- the pension is paid out of UK public funds, and
- the recipient is a national of both the UK and Ireland.
Under this Article and from 6 April 1999 onwards, a resident ofIreland who is a dual national (of both the UK and Ireland) or a sole national of Ireland,is entitled to relief from UK tax in respect of a pension paid out of public funds.
But anyone resident in Ireland who is a sole national of the UK, or anational of any other state, remains subject to UK tax on their government pension.
There is a question about nationality on the claim form, and notes on thesubject at INTM353585.
Further information about what is meant by the term Government pension can befound at INTM343020.