Revenue E-Brief

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Revenue E-Brief Issue 64/2015, 29 June 2015

Pensions - Personal Fund Threshold (PFT) - Extension of PFT notification deadline

Purpose of eBrief

This eBrief is to advise of an extension, to 31 July 2015, of the deadline for making an electronic PFT notification to Revenue for pension purposes.

The original time limit for making a notification was due to expire on 2 July 2015.

Background and supporting legislation

Section 7870 of the Taxes Consolidation Act (TCA) 1997 provides, with effect from 1 January 2014, for a reduction in the generally applicable maximum tax-relieved pension fund at retirement (known as the Standard Fund Threshold or SFT) from €2.3 million an individual who had pension rights in excess of this lower SFT on that date to protect those to €2 million. Section 787P TCA 1997 provides for rights by claiming a PFT from Revenue, up to a maximum of €2.3 million.

Further Information

Enquiries regarding any issue contained in this eBrief should be addressed to Financial Services (Pensions) District by email at

If confidential information is being included in an email, please ensure that Revenue’s secure facility MyEnquiries is used. For information on registering for MyEnquiries go to the Tax Practitioners page on the Revenue website

29 June 2015