Revenue eBrief No. 86/17

29 September 2017

Pensions Manual amended

The Tax and Duty Pensions Manual has been amended as follows:

Chapter 11, paragraph 2, to include details on how guaranteed pension increases may be calculated.

Chapter 29, paragraph 7, to reflect the current USC rate applicable to encashment amounts in accordance with section 531AN(3A)(a) of the Taxes Consolidation Act 1997.