Pensions

Currently an annual earnings cap of €275,239 applies to determine the maximum amount on which tax relief can be claimed on all types of pension contributions made by individuals, i.e. personal pension plans, personal retirement savings accounts (PRSA

18th October, 2008

Currently an annual earnings cap of €275,239 applies to determine the maximum amount on which tax relief can be claimed on all types of pension contributions made by individuals, i.e. personal pension plans, personal retirement savings accounts (PRSAs) and additional voluntary contributions (AVCs).

However, the Minister has now reduced the maximum amount of income on which pension contributions may be claimed to €150,000 for 2009.Effectively, the maximum tax relievable contributions will be as follows:

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