If you wish to maximise your tax relief for 2010 by paying an Additional Voluntary Contribution (AVC) you should do so before the end of 2010. AVCs made in 2011, even if they are in respect of the 2010 tax year, will not receive relief from PRSI.
I see from the budget thread someone claiming revenue told them by mail that this was not the case. Has anyone got a definitive ruling on this?
Cheers
The FatMan