Checked on the revenue website re at what point do you cross over the age threshold re % contribution to your pension. The phrase they use is highest HIGHEST AGE IN YEAR OF PENSION CONTRIBUTION:
under 30 30 to 39 40 to 49 50 to 54 55 to 59 60 and over
My reading of this is that if I make an AVC before Oct 31st 2011 for 2010 tax year, that I can use 25% (40-49) as threshold as I turned 40 this July, even though tax relief is for 2010 - Am I right in this?
I don't think so. The year of pension contribution would be 2010 here as far as I can see even though the payment is made in 2011 so the 30-39 age bracket would apply. At least that's my understanding.