Revenue eBrief No. 003/26
05 January 2026
Chapter 32 Pensions Manual Created
A new Chapter 32 - Automaticatic Enrolment Retirement Savings System - has been inserted into the Pension Manual which provides guidance on the tax provisions in Chapter 2E of Part 30 Taxes Consolidation Act 1997 for the Automatic Enrolment Retirement Saving System.
- Paragraph 1 is an introductory section,
- Paragraph 2 deals with for contributions by participants and repayments of contributions to a participant,
- Paragraph 3 deals with contributions by an employer and the repayments of contributions to an employer,
- Paragraph 4 deals with contributions made by the State,
- Paragraph 5 covers the taxation of payments made from the Automatic Enrolment Retirement Savings System.
- Paragraph 6 deals with taxation of payments made following the death of a participant,
- Paragraph 7 deals with the interaction of the Standard Fund Threshold with auto-enrolment savings.
- Paragraph 8 provides contact details for the National Automatic Enrolment Retirement Savings Authority and the Department of Social Protection.