DT9890 - Double Taxation Relief Manual: Guidance by country: Ireland: Government remuneration and pensions
»Ê¹ÚÌåÓýapp following chart sets out the treatment of remuneration and pensions paid by or out of funds created by the United Kingdom or Ireland or a local authority in respect of services rendered to one or other of the two countries in the discharge of functions of a governmental nature (Article 18). It illustrates the differing treatment depending on the nationality (see DT9876) of the individual receiving the remuneration or pension. »Ê¹ÚÌåÓýapp chart does not apply to remuneration or pensions paid in respect of services rendered in connection with any trade or business; the provisions of Article 15 (Remuneration) or Article 17 (Pensions) apply in these circumstances.
1999-00 and later years
INCOME PAID FROM THE UNITED KINGDOM
| - | PAID TO A RESIDENT OF IRELAND WHO IS NOT AN IRISH NATIONAL | PAID TO A RESIDENT OF IRELAND WHO IS NOT AN IRISH NATIONAL | PAID TO A RESIDENT OF IRELAND WHO IS AN IRISH NATIONAL | PAID TO A RESIDENT OF IRELAND WHO IS AN IRISH NATIONAL |
|---|---|---|---|---|
| - | Chargeable in the UK | Chargeable in Ireland | Chargeable in the UK | Chargeable in Ireland |
| Government remuneration � services rendered in Ireland | On the full amount | Not chargeable | Not chargeable | On the full amount |
| Government remuneration � services rendered elsewhere | On the full amount | Not chargeable | On the full amount | Not chargeable |
| Government pension | On the full amount | Not chargeable | Not chargeable | On the full amount |
INCOME PAID FROM IRELAND
| - | PAID TO A RESIDENT OF THE UK WHO IS NOT A UK NATIONAL | PAID TO A RESIDENT OF THE UK WHO IS NOT A UK NATIONAL | PAID TO A RESIDENT OF THE UK WHO IS A UK NATIONAL | PAID TO A RESIDENT OF THE UK WHO IS A UK NATIONAL |
|---|---|---|---|---|
| - | Chargeable in the UK | Chargeable in Ireland | Chargeable in the UK | Chargeable in Ireland |
| Government remuneration � services rendered in United Kingdom | Not chargeable | On the full amount | On the full amount | Not chargeable |
| Government remuneration � services rendered elsewhere | Not chargeable | On the full amount | Not chargeable | On the full amount |
| Government pension | Not chargeable | On the full amount | On the full amount | Not chargeable |