Revenue eBrief No. 241/25

11 December 2025

VAT treatment of the management of pension schemes

A new Tax and Duty Manual (TDM) - VAT treatment of the management of pension schemes – has been published to provide guidance on the VAT Treatment of the management of pension schemes.

The TDM VAT treatment of the management of defined benefit pension schemes has been marked as no longer relevant.

The TDM VAT treatment of the management of a defined contribution occupational pension scheme has been marked as no longer relevant.