Revenue eBrief No. 112/17

04 December 2017

Pensions Manual amended


An updated version of the Pensions Manual is now available on the Revenue website.

The Manual has been amended as follows:

Chapter 21 - to incorporate material which was previously published in Statement of Practice SP- IT/2/90 in relation to Revenue’s policy on the calculation of limits for Retirement Annuity Relief and annual payments to “descendants”.

Chapter 24 - to advise that the approach set out in Statement of Practice SP- IT/2/90 has been extended to PRSAs.

Chapter 23 - in relation to the retirement benefit options which are available from Defined Contribution Schemes which are set up to replace wound-up Defined Benefit Schemes.