TWSS not being counted as income for PRSA tax relief

Paul F

Registered User

I am filing my tax return for 2020 using Revenue MyAccount and attempting to claim tax relief on a backdated contribution to my PRSA.

Last year, I was in receipt of the Temporary Wage Subsidy Scheme for a few months. But the eForm 12 is not considering the TWSS payments as income for the purposes of tax relief, even though my reading of Revenue's own guidance (section 1.10) says that they are:
"The temporary wage subsidy is part of an employee's emoluments for tax purposes...It is open to an employee to elect to make a "non-ordinary" or "special" contribution to her/his pension scheme before their return filing date for the 2020 tax year. When doing so, as the subsidy is part of an employee's "net relevant earnings" for pension purposes, the subsidy received will be counted towards the employee's age-related percentage limit and overall earnings limit for the purpose of calculating allowable tax relief on the contributions."

The attached screenshot shows the issue: I can't enter a value in "net relevant earnings" that is higher than "employment gross income", but "employment gross income" does not include the TWSS payments. (It seems like a bug in the website.)

Has anyone here encountered anything similar? If so, how did you get it resolved?



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