Last edited: Apr 11, 2018 Here’s my scenario: I have a Buy Out Bond from an early employment. I also have a deferred pension from my second last employment. When I was being made redundant from this role I took the maximum tax free redundancy by waiving my entitlement to a Tax Free lump sum at retirement (i.e. by availing of Standard Capital Superannuation Benefit (SCSB) relief. I am currently employed and can avail of the pension scheme where my contributions will be matched by employer contributions up to 5% of salary. I have 2 questions: 1) I presume I can take 25% Tax Free Lump Sum from the BOB relating to my first employment. Is this correct? 2) can I fund for a tax free lump sum (lump sum only based on years’ service) through my current employment. I will have 8 years service at retirement age so can I fund for a TFLS of 24/80ths through this employment? So in brief does having previously availed of SCSB relief impact on my ability to tax free benefits from my BOB and my current employment?