Revenue eBrief No. 240/25
11 December 2025
VAT treatment of establishing and managing a pension scheme
A new Tax and Duty Manual (TDM) VAT treatment of establishing and managing a pension scheme has been created to provide guidance on the VAT treatment of establishing and managing a pension scheme.
Previous information contained in TDM Employer’s entitlement to deductibility of VAT incurred in the setting up and management of a pension fund for his or her employees has been incorporated into the new VAT TDM as above.
Additionally, information previously held in VAT Deductibility for Life Insurance companies has been incorporated into new TDM VAT Deductibility for Insurance & Reinsurance.