Calculating maximum tax relieved AVCs I can make in one year

[CharlieMac]

Thanks everyone.

To confirm, as per Protocol's post #14 above, why do I need to use ROS instead of myAccount?

Is it because:

1. My ".. taxable non-PAYE income exceeds €5,000" (rental income)?

2. My accountant is already doing my tax return via ROS so any AVC related adjustments also need to go on the same tax return and that is already being filed via ROS?

I ask because as per my comment #13 above I'm not sure if I qualify to have an ROS log in.

I plan on switching to making regular AVCs to my PRSA AVC so that's why I'd rather be able to go in and adjust tax credits myself and not have to rely on my accountant to do so. My understanding is that's how you can effectively get the tax relief with each contribution and not have to wait a year to get it all in one go?

 

[ClubMan]

To confirm, as per Protocol's post #14 above, why do I need to use ROS instead of myAccount?

Is it because:

1. My ".. taxable non-PAYE income exceeds €5,000" (rental income)?

That's certainly one reason for someone to become liable for self assessment:

Who should register for Income Tax self-assessment?

This page outlines who should register for Income Tax self-assessment

www.revenue.ie

You must register for self-assessment if:

• your taxable non-PAYE income exceeds €5,000
• or
• your gross non-PAYE income exceeds €30,000.

 

[CharlieMac]

And the self assessment has to be done via ROS and not myAccount?

 

[T McGibney]

I plan on switching to making regular AVCs to my PRSA AVC so that's why I'd rather be able to go in and adjust tax credits myself and not have to rely on my accountant to do so.

Sounds like a recipe for a mess and confusion all round.

Your accountant shouldn't in any event have to go in and repeatedly amend your returns to claim for incremental pension contributions, and ROS will eventually block them from doing so if a certain number of amendments are made.

It's far simpler and safer to claim the appropriate relief on the contributions in each annual tax return.

 

[ClubMan]

And the self assessment has to be done via ROS and not myAccount?

A guide to self-assessment

This page outlines the basic principles of the self-assessment system as it applies to Income Tax and Capital Gains Tax (CGT)

www.revenue.ie

Most individuals must file their Income Tax Return (Form 11) online through the Revenue Online Service (ROS).

What forms do you need to complete?

This form identifies the forms self assesed customers much fill out.

www.revenue.ie

What forms do you need to complete?​

Income Tax​

To make an Income Tax Return, use the Revenue Online Service (ROS) to complete an Income Tax Return (Form 11).

 

[CharlieMac]

ROS will eventually block them from doing so if a certain number of amendments are made.

I've seen the question raised a few times on AAM... how tax relief at source can be replicated when making AVCs via direct debit vs from payroll. But never seen a detailed answer explaining how to achieve it.

So it seems this is basically a non runner.

Disappointing but good to know. I suppose most people making AVCs by DD do a lump sum once a year and only have to wait a few weeks to get the refund. But that's not the ideal dollar-cost-averaging strategy achieved with regular contributions.

 

[T McGibney]

how tax relief at source can be replicated when making AVCs

It's simply not a tax relief at source system.

 

[S class]

I'm afraid I'll mess something up by clicking around but I'd like to learn more about how this works and maybe even do my own tax returns one day.

There is need to worry about messing up.

If you want to learn how to fill in an online form 11 and practice inputting different earnings and AVCs etc, this can easily be done without any risk of causing problems for your accountant.

In January 2026 you can click into your form 11 on ROS.

This will be prepopulated with your 2025 earnings and tax credits.

You can replace these prepopulated figures with any figure of your choosing. You can enter different values of AVCs and get the form to calculate your maximum allowed AVC tax limit.

You can check how your different figures are calculated by revenue by selecting the "calculate" page.

This is a great way of learning how the tax system and the form 11 works. After you finish exploring the workings, you can exit ROS.

Then log back in and click back into the "file a return on line" area.
It will now show your 2025 form 11 as "Started"
Click "delete" and Okay in the pop up warning box.
Your altered form 11 will now be reverted back to the original Revenue prepopulated state with all your correct 2025 figures back.

Your accountant will then have the original revenue issued form 11.
So provided you do your exploration before the accountant inputs new data, you are not causing any difficulty for the accountant.

You can repeat this process as many times as you like.

Provided that you don't go to the last page of the form 11 and "submit" and enter your "ROS password", no data will be sent to Revenue.

You can also do the same process for any backdated form 11.
You click amend and gain entry to the backdated form 11.

Again, when you are finished exploring, you delete the amended form, and the backdated form 11 will revert back to the figures originally submitted to Revenue.

 

[CharlieMac]

Thanks S Class. I'm going to bookmark your comment and come back to it in January! I'll apply for a ROS log-in and see will they give me one.

When you were making AVCs did you usually make a lump sum annually? If you made regular AVCs did you still just take the refund once a year? How did you work out the full amount of your PS employer pension contributions for the year? Does that show up in ROS as well, I didn't see it in myAccount.

I think Revenue should make it easier for people making regular AVCs by direct debit to get the tax-back with each contribution... within a week or two at most. It would be good for competition in the AVC sector.