DT9890 - Double Taxation Relief Manual: Guidance by country: Ireland: Government remuneration and pensions
The 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. The 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