Revenue Pensions Manual

A new version of Chapter 17.10 (PDF,154 KB). (Relief for Migrant Workers) of the Pensions Manual is now available on the Revenue website at: Taxes & Duties - Tax & Duty Manuals – Pensions – Chapter 17. Some minor adjustments have been made to the version previously posted for presentation purposes.

In addition, paragraph 10 has been amended to reflect the Revenue Commissioners position on the qualifying conditions (section 787M (1) TCA 1997) to be met by an individual in order to be considered a 'relevant migrant member' for the purpose of relief on contributions to an overseas pension plan established in another EU Member State.