Deadline extended for RACs, PRSAs and AVCs and High Income Earners return

Nov 06, 2017

Coinciding with the further two day extension to the Revenue Online Service (ROS) filing deadline for 2016 income tax returns, Revenue has confirmed that the deadline for making RAC, PRSA or AVC payments and claiming the relief is 16 November 2017.

Relief may be claimed in respect of payments to a RAC, PRSA and AVC where the payments are made by the deadlines provided for in sections 787(7), 787C(3), 774(8) or 776(3), respectively, of the Taxes Consolidation Act 1997 (TCA 1997).

If you qualify for the extended ROS pay and file deadline of 16 November, the deadline for making RAC, PRSA or AVC payments and claiming the relief is also extended to this date.

If you are a PAYE individual, you can also avail of this extended deadline for your PRSA or AVC payments provided the claim is made online (on the online Form 12) and any liabilities arising are paid online (through the "Payments" option in myAccount).

High-income earners who are required under section 485FB(3) TCA 1997 to submit a Form RR1, may also avail of the extension to 16 November 2017.