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Ireland's Pensions Law Blog

Category Archives: Tax

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Finance (No. 2) Act 2013 – Early Access to AVCs and other provisions

Posted in Administration, Executive Benefits, Legislation, Tax, Trusteeship

Since 27 March 2013 members of pension schemes have been able to avail of a once-off early access option to additional voluntary contributions (AVCs) which they have made to their pension scheme. This option is provided for under section 782A of the Taxes Consolidation Act 1997 (the 1997 Act) and allows members to withdraw up… Continue Reading

Grappling with the Pensions Levy

Posted in Funding, Tax

The pension levy was introduced under a seemingly innocuous piece of legislation, the Finance (No.2) Act 2011. The Act, insofar as it provides for the levy, is just 10 pages long.  Less is more?  Not in this case. While the dust hasn’t quite settled on the financial impact of the levy on struggling pension schemes, practitioners are still struggling to… Continue Reading