How many years must one pay national insurance stamps to qualify for a full state pension? I have worked in Belfast for about seven years and in the US for four; can I claim any benefits from these employments abroad where I paid the full social security required?
Mr S.P., email
As always, the answer on issues of social welfare entitlements is not a simple yes or no; rather it is a case of "on the one hand . . . and on the other".
At its simplest, the answer is that you need to have started PRSI contributions before the age of 56 and you must have made a minimum of 156 payments (three full years' worth).
Beyond that it gets a little more complex. In order to receive the maximum old-age contributory pension, your contributions must average 48 a year for every year between the time you first paid PRSI and the age of 66.
However, entitlement to the contributory pension works on a sliding scale and even those who have made an average of 10 payments a year over their working lives will receive some level of pension. For instance, someone who paid their full stamps for a period of 10 years from the age of 16 before leaving the workforce and not working again before reaching retirement age would qualify for a portion of the pension.
In the case of unemployment, you can be credited for those weeks during which you sign on, ensuring you do not jeopardise your pension entitlement. Moving to the situation in relation to the years you worked abroad, the Department of Social, Community and Family Affairs (as the department of social welfare is now called), does have reciprocal arrangements with certain countries.
Fortunately for you, these include both Britain and the US. I am told by the Department that, when you first apply for the contributory old-age pension, you merely have to note the details of your work abroad on the form.
Once the Department verifies those details with the British and US authorities, they will credit you with the relevant PRSI payments.
I spent the last 21 months working in Brazil for a US company and, as a foreign national, paid no taxes to either country. Now that I have returned to live in Ireland, am I liable for any taxes, especially if I transfer my money from the US to Irish bank accounts?
Mr T.J., Cork
The determining factor in taxation is the issue of residency. In Irish law, for tax purposes, one is considered resident here if one spends 183 days or more in the State in any one year.
However, there is also a term "ordinarily resident", which applies to those people who have been resident in the State for three consecutive previous tax years.
In such cases they are considered to be ordinarily resident from the start of the fourth tax year. If they subsequently leave the State, they are still considered ordinarily resident here for the following three years a fact which obviously has tax implications.
In your case, as someone who was not resident in this State for the past 21 months, you are not liable to pay any income tax on earnings from your employment, as all of that employment was carried on abroad, according to Ms Marie Barr, a member of the Institute of Chartered Accountants in Ireland's tax committee.
The situation in relation to non-employment earnings would, however, be different, for in this case you come under the terms of the ordinary residency provisions.
Unless you have been out of the country for more than three years, you are liable for tax on investment earnings, interest and such like on sums of more than £3,000 in any one year.
The Office of the Revenue Commissioners runs an information service on taxation matters. The number is 01 878 0000.
Send your queries to Q&A, Business This Week, 10-15 D'Olier St, Dublin 2, or email to dcoyle@irish-times.ie.
