Revenue eBrief No. 105/25
19 May 2025
Pension Manual Chapter 7 amended
Pensions Manual - Chapter 07 - Lump sum benefit and commutation - has been updated:
- In section 1: to provide greater clarity and detail of the topics covered in the Chapter,
- In section 2: to provide additional detail on maximum lump sums,
- In section 3: to provide greater clarity and detail on commutation factors, and
- In section 6: to set out that a deferred scheme member who suffers serious ill-health is subject to the deferred scheme rules as published in Pension Manual Chapter 12.