Revenue eBrief No. 98/17

02 November 2017

Extended deadline for ROS Customers in respect of RACs, PRSAs and AVCs

Relief may be claimed in respect of payments to a Retirement Annuity Contract (RAC) or a Personal Retirement Savings Account (PRSA) or for Additional Voluntary Contribution (AVC) payments, where the payments are made by the deadlines provided for in sections 787(7), 787C(3), 774(8) or 776(3), respectively, of the Taxes Consolidation Act 1997.

Where an individual files and pays online, and therefore qualifies for the extended Pay and File deadline available to ROS customers, the deadline for making RAC, PRSA or AVC payments and claiming the relief is extended to 16 November 2017.

High-income earners who are required under section 485FB(3) of the Taxes Consolidation Act 1997 to submit a Form RR1, and who both pay and file through ROS, may also avail of the extension to 16 November 2017.

The extended deadline for making RAC, PRSA or AVC payments also applies to PAYE customers provided the claim is made online (on the online Form 12) and any liabilities arising are paid online (through the "Payments" option in myAccount).

The Revenue On-Line Service or myAccount - the easiest and quickest ways to meet your tax obligations.