Sportsperson's Relief

  1. Overview
  2. About the relief
  3. Interaction with pension products
  4. How to claim the relief

Interaction with pension products

Tax relief on contributions to a Retirement Annuity Contract (RAC) or a Personal Retirement Savings Account (PRSA) applies to an individual’s relevant earnings. Net relevant earnings are income from a trade or profession or non-pensionable employment.

Sportsperson's Relief is not taken into account when calculating an individual’s net relevant earnings.

An individual’s total contributions should not exceed the limits on tax relief for pension contributions. A 30% limit applies below the age of 50 years to certain categories of professional sportspersons.

Next: How to claim the relief