Hi there, sorry I just see your message now. Yes I enquired from the revenue about the tax implications on your pension of moving to somewhere like Cyprus or Portugal. However the reply was negative in respect of Public Service pensions, the income tax agreements between the Government and some of these countries only applies to pensions other than Public Sector pensions, so unfortunately its a non runner for me, I would pay tax as if I was living in Ireland. Im not to sure how those two teachers which were mentioned in an earlier post managed it, but for me its a negative.