Revenue Pensions Manual amendments
Revenue amended the Pensions Manual in relation to the increase of pensions in payment and withdrawal from service.
Chapter 6 – Total benefits on retirement at normal retirement age and Chapter 11 – Benefits on death after retirement of the Pensions Manual have been amended in relation to the increase of pensions in payment.
Chapter 12 – Withdrawal from service (leaving a pension scheme) has been amended to update:
- details of how to pay tax on refunds of contributions
- conditions for calculating deferred benefits.