PS how to calcaultate max tax relief on pension contributions

[TheJackal]

I'm struggling for work out how much Tax relief on pension contributions I'm currently claiming per year.

As a Public servant I pay 5.4% gross mandatory for my DB pension, between survivor's, lump sum and personal pension per my latest payslip.
I also pay another compulsory 6.7% Additional Superannuation Contribution.
On top I have an AVC which I'd like to increase contributions for.

If I review my annual 2025 Statement of Liability from Revenue it shows the AVC, as it is not deducted directly from payroll. But there is no indication of the public service pension deductions made.

On Revenue's website you can create a Employment Detail Summary for 2025. There it shows Gross Pay and Pay for Income Tax from my job, so I'm wondering if I take the difference, that gives me the Tax relief on pension contributions I received from my employment?

So multipy my Gross Pay x 25% (max for 40-49 year olds) = max relief allowable at 40%
Deduct relief already received from employment as above.
Balance is what can be used via AVC.

Does this sounds correct?

 

[poorrelative]

Firstly, ignore ASC. If you pay 5.4% into your pension already then you can contribute 19.6% of your gross into an AVC. There is a salary cap of 115k for tax relief.

 

[TheJackal]

I see your point @poorrelative but ASC is confusing.
You get tax relief on ASC but you do not accumulate any additional pension benefits. It used to be called the Pension Levy after all.

A simple 25% of Gross Pay would make it far easier to calculate. It's a shame you cannot find any indication that I can see from Revenue on how much of your tax Relief threshold you have used.

 

[Calico]

I have had the same problem so I ask Revenue to tell me how what my total pension contributions for the previous year were via MyEnquiries.

They can take a few weeks to respond, but they have always told me.

I then take that number and subtract from the pension contribution allowance for tax relief, make a single premium AVC for this amount (if I can afford it) and then amend my previous year's tax return.

I usually get the refund a few days later.

 

[Saturn]

This is from Cornmarket and confirms @poorrelative@s advice:

"Will this impact my AVC?
No. The ASC will be treated exactly like the PRD in that it will not be included in the age-related tax relief limits for pension contributions. The maximum contribution amount is calculated based on the age of the member at the time of contributing."

https://www.ucd.ie/hr/t4media/Your_AVC_Scheme_Update.pdf

 

[poorrelative]

It's a shame you cannot find any indication that I can see from Revenue on how much of your tax Relief threshold you have used.

You should be able to figure it out easily enough from you final payslip of the previous year