Revenue eBrief No. 106/25
19 May 2025
Pensions Manual - Chapters 1, 24 and 31 updated
The Revenue Pensions Manual has been updated to provide guidance on changes introduced in Finance Act 2024. This eBrief relates to changes to three of these chapters, with a summary on each provided below.
Chapter 01 Introduction
- This manual, which serves as an introduction and table of contents to the Pensions Manual, has been updated to insert a reference to the new Chapter 2E to Part 30 Taxes Consolidation Act 1997 (TCA), on the “Automatic Enrolment Retirement Savings System” (AE). Chapter 2E is subject to a commencement order by the Minister for Finance.
- Paragraph 1 has been updated to remove a reference to guidance on section 125B Stamp Duties Consolidation Act 1999, which has been repealed by section 93 Finance Act 2024.
Chapter 24 - Personal Retirement Savings Accounts
- Paragraph 24.1 has been amended to provide clarity around the use of previous Revenue guidance and precedents.
- Paragraph 24.3 has been updated to include details of the introduction of a new “employer limit” on employer contributions made on or after 1 January 2025 to an employee’s PRSA, including some worked examples.
Chapter 31 Pan-European Personal Pension Product (PEPP)
- A new paragraph 31.3 has been inserted to provide guidance on the new “employer limit” on employer contributions to an employee’s PEPP.