My wife has worked in the HSE as a clerical officer since 2000, she job shares ie 2 days one week thu & fri then mon, tue wed following week, she will reach retirement age in 2022, my query is should we consider purchasing an AVC in order to avail of maximum tax free lump sum on retirement, ie will she have 22yrs service out of 40 for revenue purposes or will she only have 11years service, her salary is circa €19k, many thanks for replies