Revenue eBrief No. 012/20
17 January 2020
Pensions Manual Updated
Pensions Manual Chapter 4, which deals with contributions to pension schemes by employers, has been updated to reflect amendments in Finance Act 2019 to section 774(6) Taxes Consolidation Act 1997. These amendments provide tax relief for pension contributions made by a company (described as a “relevant contributor”) to occupational pension schemes set up for employees of another company in certain defined circumstances, where there is a legally enforceable agreement to make the contributions.