Revenue eBrief No. 113/19

14 June 2019

Tax Relief for Pension Contributions: Application of Earnings Limit

Chapter-26 of the Revenue Pensions Manual - Tax Relief for Pension Contributions: Application of Earnings Limit - has been updated.

The update removed material which is no longer current, concerning transitional arrangements in 2008 and 2009 for the reduction of the earnings limit for pension tax relief.