If you pay the AVC's directly from salary, you get the tax relief at source and don't need to claim anything back.
Joe,
I don't think so. If the contribution was made before 31st Oct, then relief can be claimed using ROS if submitted by 14th Nov.
Claims are due by the filing deadline .
I don't get this. A claim for a tax relief can be made within four tax years ("the four year rule"). They don't suddenly expire on 31 October or 14 November. Am I missing something?
Joe,
I don't think so. If the contribution was made before 31st Oct, then relief can be claimed using ROS if submitted by 14th Nov.
interesting how do I claim with ROS, I have logged into PayeAnytime online (https://www.ros.ie/payeAnytime/payeAnytime.html#) I don't see any line item for AVCs
Hi AidanK
I assume you are
1. a regular PAYE worker with no other income
2. Have made an AVC to your occupational pension scheme in 2013 but want to apply it to 2012 to maximise the tax efficiency
In this case you make the AVC to your pension company,
they issue you with a receipt
you must send a letter to revenue office prior to 31 October 2013 with a copy of your P60, the receipt and pension contribution statement for 2012 telling them you want to claim additional tax relief.
They will then send you a cheque.
As you have missed the October 31 deadline for filing and you dont file through ROS (mainly self employed) you are too late to apply for 2012 tax relief.
You can still apply for 2013 relief if you havent or wont maximize the tax reliefs. As I stated earlier do this now and your tax credits get adjusted. Do it in late December and they send you a cheque in January
thanks, only one thing is it was a pension contribution for 2012 and the receipt I got from pension company has pension contribution for year 2012 stamped on it