Revenue eBrief No. 151/26
15 October 2026
Taxation of foreign retirement lump sums
Tax and Duty Manual 07-01-09A - Taxation of foreign retirement lump sums - has been updated as follows:
- Paragraph 2.1 has been amended to include guidance on the meaning of “sole purpose” under section 200A(1)(a). The guidance clarifies that, where an overseas pension arrangement permits access to benefits for purposes other than the provision of retirement benefits, the arrangement will not satisfy the requirement that it be established for the “sole purpose” of providing benefits of the kind contemplated by section 200A TCA 1997.