Revenue eBrief No. 036/23
23 February 2023
Pensions Manual Updated
The Revenue Pensions Manual is updated by the insertion of a new Appendix V which sets out the appropriate method to be used to calculate the present value of the pension lump sum for the purposes of the Standard Capital Superannuation Benefit (SCSB) calculation.
It should be read in conjunction with Tax and Duty Manual Part 05-05-19 (Payments on Termination of an Office or Employment or Removal from an Office or Employment).