Revenue Note for Guidance

The content shown on this page is a Note for Guidance produced by the Irish Revenue Commissioners. To view the section of legislation to which the Note for Guidance applies, click the link below:

Revenue Note for Guidance

790C Relief for the pension deduction under the Financial Emergency Measures in the Public Interest Act 2009

The pension related deduction (PRD) payable by public servants under the Financial Emergency Measures in the Public Interest Act 2009 may be deducted from earnings assessable under Schedule E as an expense in the year of payment. PRD is not payable from 1 January 2019 and is replaced by the additional superannuation contribution (see section 790CA) from that date.

Relevant Date: Finance Act 2020