Revenue eBrief No. 245/25
18 December 2025
Chapter 13 Pension Manual
Pensions Manual - Chapter 13 - Transfer Payments - has been updated in paragraphs 1 and 2 to clarify the treatment of the transfer of benefits from an occupational pension scheme to a Personal Retirement Savings Account (PRSA), to another occupational pension scheme or to an approved buy-out bond (BOB).