Will F12 NIL tax this year always mean NIL prepayment for next year?

[Dave Byrne]

My prepayment for 2016 will leave me with a tax bill of c.2k. I'm thinking of making a lump AVC to my pension now which should turn the 2k tax bill into a 6k rebate. If I have that right, will it mean a zero prepayment by me for 2017? Thanks

 

[dublin67]

When calculating your 2017 preliminary tax (or prepayment as you refer to it) you'll need to exclude your 2016 preliminary tax payment. If your 2016 liability is nil (ignoring your prepayment last year) after your lump sum avc contribution then your 2017 will be nil.