Revenue eBrief No. 124/15

24 December 2015

Pensions Manual Amended - specified income and AMRF (Approved Minimum Retirement Fund) set aside amounts

Chapter 23 and Chapter 24 of the Pensions Manual have been amended to confirm that the specified income and AMRF/vested PRSA set-aside requirements of €12,700 and €63,500, respectively, remain in force.

During the passage of Finance Act 2013 it was indicated that the specified income limit and set aside amounts would be increased from end March 2016. However, no such change has been provided for at this time.