Pension Contributions

Amounts contributed to a pension can be deducted from gross income before that income becomes liable to tax, subject to certain limits. In effect, tax relief is given at the marginal rate of tax. Pension contributions of employees in occupational pension schemes will normally be made and relief given through their payroll system. Similar relief can be claimed through the local Revenue Office for contributions to other pension arrangements.

Reference Material

Pensions Manual

Application of Earnings Limit to Tax Relief for Pension Contributions

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