HMRC Admin 10 Response

Hi Helen Flavell
The guidance you refer to is for UK pensions only.
As you state this is an Australian pension, guidance here should be follwed :
The taxation of pension income
Based on this, under S573, as a dependant, the income is taxable.
Thankyou.
Regards.

Hi Jonathan Burley
The electrician is not providing an installation of enery saving materials and so this wouldn't qualify for the relief.
The solar company can zero rate their supply if they are supplying solar panels in to a residence as long as they meet the criteria here:
Installations of energy-saving materials
Thankyou.
Regards.

Hi dj2govuk
There are no income tax implications on the receipt of a cash gift unless the income generates interest or dividends.
These would then potentially be subject to tax.
Further guidance can be found here:
Tax on savings interest
and
Tax on dividends
Thankyou.
Regards.