Revenue eBrief No. 121/17

22 December 2017

Pensions Manual amended

Chapter 23.16 in relation to repayment claims by non resident taxpayers in respect of income tax and USC deducted on distributions from their Approved Retirement Funds (ARFs), and Chapter 24.10 to confirm that the treatment of ARF distributions, as set out in Chapter 23.16 applies also to withdrawals from vested PRSAs.