FOR PUBLIC SERVANTS WITH A RETIREMENT CASH SHORTFALL
A last-minute AVC is primarily a tax-planning exercise, not a strategy for investment growth. Eligible contributions may receive Income Tax relief or a tax rebate, and eligible retirement cash can be taken tax-free within your remaining lump-sum shortfall and the applicable limits. Fund only the remaining shortfall after other pension benefits and existing AVCs, within Revenue limits. Whether retirement is close or up to five years ahead, relief and tax-free cash are not automatic; charges, investment risk and payment timing still matter.
For legacy public service and Single Scheme members.
No obligation. No financial details submitted by the calculator.
Tax-free cash shortfall first.
Eligible tax relief may reduce its cost.
Confirm the remaining tax-free lump-sum shortfall, check contribution relief and arrange payment before retirement.
UP TO 5 YEARS TO RETIREMENTFund the same gap over time ↗︎Use monthly, annual or combined payments towards that shortfall, allowing for future service and existing AVCs.
WHAT CAN AN AVC DO?
The aim of this AVC plan is to fund the gap between your public-sector scheme lump sum and the maximum retirement cash available tax-free in your circumstances. Allow first for retained pension benefits, the lifetime allowance, and existing or already-planned AVCs. The remaining shortfall is the funding target, not a reason to build a larger fund.
A last-minute AVC is a one-off payment arranged before retirement. If you have more time, monthly payments, annual lump sums or both can work towards the same target. An AVC does not buy extra scheme service. Income Tax relief may reduce the cost of funding the gap, subject to separate contribution limits; unused relief does not increase the cash target.
It is not a required payment or a guaranteed tax refund. Scheme rules, existing pensions, available tax relief, timing, charges and investment risk all matter. Fund values can fall as well as rise, and charges reduce the amount available at retirement.
THREE REASONS TO CHECK YOUR CASH SHORTFALL
These are three common circumstances where a gap may arise. None automatically means you need an AVC. First check the permitted tax-free cash, other pension benefits and AVC savings you already have.
A shorter service record can leave a standard legacy scheme lump sum below the permitted maximum. The maximum also depends on qualifying service and retirement rules, so a shortfall is not automatic.
The check: compare your accrued scheme lump sum with the maximum available to you, then allow for other pensions and existing AVCs.
See illustrated example 1And qualifying work beyond normal retirement age. A legacy scheme’s 40-year cap may differ from Revenue’s late-retirement limit. Qualifying extra service can support a higher ceiling, subject to the rules and a maximum of five additional years.
The check: more than 40 years alone is not enough. Confirm the applicable normal retirement age, qualifying extra service and permitted maximum.
See illustrated example 2Some earnings not included in your scheme’s pensionable pay may count in Revenue’s qualifying final pay. If eligible and averaged under the applicable rules, they can create a difference between the permitted maximum and the scheme lump sum.
The check: one high-earning year does not automatically raise the ceiling. Confirm which earnings count and how they must be averaged.
See illustrated example 3See the illustrated examples below Follow the cash shortfall first, then the potential tax relief.
These service-based examples are for standard legacy schemes. The post-2013 Single Scheme builds a career-average award and has no 40-year accrual cap. Your joining date is a starting point, not proof of membership; breaks, re-entry and special categories can change the answer.
Many standard legacy schemes build the retirement lump sum at 3/80 of pensionable remuneration per year, normally capped at 40 years. A shorter service record may leave room for an AVC, but does not automatically establish eligibility.
Explore a standard legacy illustrationRevenue’s usual lump-sum ceiling: 1.5 × qualifying final pay. At normal retirement age with at least 20 years’ qualifying service, this ceiling includes the scheme lump sum and any AVC top-up together.
The Single Scheme lump sum itself builds from pensionable pay received each year, with applicable inflation (CPI) adjustments. It is a career-average award, not automatically 1.5 times final salary, and has no 40-year accrual cap.
Use your benefit statement, pay history or a labelled average-pay scenario to estimate the scheme award. Shorter service and other limits can reduce the available top-up. What does the 1.5-times limit mean?
LAST MINUTE AVC PLANNER
Enter your basic details and select Calculate. See your estimated AVC shortfall and potential tax relief below.
A QUICK START
Your basic details, including your scheme’s normal retirement age.
Choose Mixed if you have benefits in both schemes.
An approximate date is fine, from now to five years away.
Use full-time-equivalent years. Two years at half-time is one year.
Basic salary plus pensionable allowances, before tax, at full-time hours. Usually exclude overtime.
For the legacy benefit and lump-sum limit estimate. Tax-year earnings stay separate.
Include overtime only if your scheme confirms it is pensionable. For pre-2013 estimates, current pay is held unchanged as an assumed final salary—not a forecast. Post-2013 benefits use career-average information. Tax-year earnings for contribution relief are separate.
Use the current AVC fund value linked to this public-sector pension. Enter 0 if none; leave blank if unsure.
Exclude this public-sector pension and the AVC fund above. Enter retirement cash, not annual pension income.
Add together tax-free lump sums from other pensions, received or expected. Exclude this public-sector pension and its AVC. Leave blank if unsure.
Only qualifying pay on the correct Revenue basis can raise the limit. This is different from this year’s earnings for tax relief.
Use three consecutive qualifying years. We average them; do not include pay already in your pensionable salary. Confirm the eligible period with your adviser.
Sometimes called “Revenue final remuneration”.
This can increase the illustrated Revenue ceiling, not your main scheme pensionable salary. Revenue pay rules.
No means at or before your scheme’s NRA.
The normal age depends on your scheme. It is not automatically your State Pension age or the earliest date you can leave.
Extra capacity needs both service after that age AND more than 40 total qualifying years. A maximum of five additional years is illustrated.
A lump sum already taken can prevent this later-service uplift. Use an administrator-confirmed figure instead.
Revenue may allow an extra 3/80 of qualifying final pay for each eligible additional year, capped at five. This is separate from the main scheme’s 40-year cap. Revenue Chapter 8, sections 8.5 and 8.8.
Use these instead of estimating your employer’s lump sum. Service and pay can still help estimate the total limit if it is not on your quotation.
Use the gross amount before deductions, excluding your AVC fund. This is usually shown on your retirement quotation.
Enter the maximum before other-pension deductions. Do not reuse an already-adjusted maximum here: the other tax-free lump-sum amount is deducted separately.
Optional. Include employer and AVC cash before the other-pension deduction entered here. Leave blank if your quotation gives only an already-adjusted limit.
Guide only: assumes standard unreduced retirement, full-time hours and no growth. Tax relief is conditional; blanks may use example values.
These details are optional. Use the sections you need, then update your estimate.
Unanswered questions can use an example assumption. These are not verified facts about you. Your own figures always take priority. Check the assumption list before relying on a result.
These are adjustable example values, not statutory contribution rates, verified service or estimates of your actual pension history. Unknown other benefits and existing AVCs may reduce the eventual gap, including to zero. For unknown retirement timing, the standard unreduced scenario is not confirmation of eligibility. Previous-year tax relief is excluded unless you confirm it.
Step1 of4 · Leave unknown figures blank to see a clearly labelled scenario.
Optional details · You can leave unknown figures blank.
123 selected public-sector pay scales across health, civil service and teaching. Not a ranked list of jobs. If yours is not covered, enter your own pay below.
The assumed point is clearly labelled. Long-service increments and restricted entry points are not assumed. Your pay scale does not establish your pension-scheme membership.
Add only allowances your employer confirms count for pension purposes. Do not include overtime here. At part-time hours, enter the full-time-equivalent allowance.
Scale pay is current gross basic pay, not a guaranteed final pensionable salary. We assume no future increments or pay awards. Single Scheme benefits still use career-average pay or accrued benefits, not a final-salary shortcut.
This stays in your browser and is not sent to MMA.
This is not the same as your employer’s lump sum. Use the limit before any deduction for other pensions, including any AVC cash. Do not enter an already-adjusted figure: the other-pension amount is deducted separately below.
100 means full-time; 50 means half-time. Career breaks and changing hours need an adjusted estimate.
This is a separate estimate, not your final salary. Use a full-time-equivalent, service-weighted average. We also show the effect of a 10% lower/higher assumption.
Use the lump-sum amount, not the annual pension. The statement should already include its stated CPI adjustments.
For example, 2025 means the balance at 31 December 2025.
One year and amount per line, without thousands commas. Enter actual pensionable pay, including part-time or part-year effects. Include every required year through 2025; use 0 only for a genuinely unpaid year. Some half-pay sick leave builds benefits on full credited pay; transfers, refunds, purchased credits or special terms need an adjustment or quotation.
Only up to your retirement date if you retire this year. Unlike the earlier salary rate, use actual pay, not full-time-equivalent pay.
We apply your future working percentage and shorten the final year to your retirement date.
Official CPI adjustments are built in through 2025. Future adjustments are unknown; 0% is a planning assumption, not a forecast.
Use full-time-equivalent years actually worked: 10 years at half-time normally means 5 here. Exclude purchased/notional years; confirm transfers and breaks. Pay and service must use the same full-time basis.
Include partial years. Future service is adjusted for your working percentage. Confirm the treatment of transfers and breaks.
Examples: retained/previous pension benefits, purchased/notional service, a pension adjustment order after divorce, special scheme terms or overseas benefits. These may need an individually confirmed maximum.
We include continuing payments in both the retirement fund and yearly tax limits, so the same gap is not funded twice.
Enter 0 for a payment type you won’t use. These are separate from the new plan we are estimating.
Monthly payments repeat from this date; annual payments repeat on its anniversary. Both stop before retirement. Continuing payments are assumed to use relief in their payment year. The same illustrative charges and net-growth assumptions apply to both payment streams.
Other-pension details are now directly below the last quick question. You can add amounts or open their optional checks there.
Optional details · You can leave unknown figures blank.
These are actual earnings before tax, not take-home pay or an annual salary rate. Leave unknown amounts blank: you can still see a funding estimate.
Include pay already earned plus pay/overtime expected for the rest of 2026. If retiring this year, stop at retirement. Do not add pension income received after retirement or pay from unrelated jobs. Other pension products/employments may share the overall €115,000 limit and need individual review.
Use actual main-scheme employee contributions, including applicable spouses’ and children’s payments. Exclude ASC and employer contributions. Do not count AVC payments twice.
Include ordinary scheme contributions, spouses’/children’s contributions, purchased-service payments and AVCs already paid. Exclude the new plan AND the future AVC stream entered in the previous step: we add that stream automatically. Exclude employer contributions and ASC. Do not count an amount twice.
We start at 40%, as an assumption you can change. A 40% marginal rate does not mean every euro contributed saves 40%: large payments can cross tax bands. Choose 20%, the mixed-rate option or “I don’t know yet” where appropriate. No USC or PRSI saving.
After existing deductions, before this new AVC. Include taxable pension/other income that affects your yearly tax bands, but not in the earlier employment-earnings figure. The rest of this deduction is modelled at 20%; age exemptions, joint assessment and unusual income need individual advice.
Optional cap on the estimated saving. Use Income Tax only, after credits, not USC/PRSI.
Use full calendar-year pay from the employment linked to this AVC, before Income Tax.
Exclude employer payments and ASC, and do not include this proposed payment twice.
Only eligible direct/non-net-pay payments are considered here, not contributions already relieved through payroll. Payment must still be before retirement. The extended deadline and proposed tax-year allocation need confirmation; they are not automatic.
This compares allocations, not a tax-optimisation recommendation. Do not elect or claim a split without confirming that it is permitted.
A current-rules planning assumption, repeated only for complete future years before retirement.
Only salary/overtime actually expected from January until retirement, not a full annual salary and not pension income afterwards.
Future tax rules, earnings, credits and tax bands may change. Review each year.
Optional details · You can leave unknown figures blank.
Regular payroll payments normally receive relief in the year paid. They cannot automatically be reassigned to last year or claimed twice. Previous-year allocation is modelled only for confirmed eligible direct payments.
Payments are scheduled from this date and stop before retirement. Annual payments repeat on its anniversary. Confirm provider processing times.
We calculate the monthly balance needed after these annual payments. The same money is not counted twice.
Default 0%: no investment growth assumed. Values can fall, especially over short periods. This is not a promised return or capital guarantee.
Default 0% is illustrative, not a provider quotation. The calculation increases the gross payments needed if you enter a charge.
Created only in this browser. It is not sent to MMA or Revenue.
THE THREE CIRCUMSTANCES, WITH REALISTIC NUMBERS
Each illustration funds only the remaining tax-free cash shortfall, not the larger unused contribution-relief limit. Read them in the same order: less than 40 years, over 40 years with qualifying late retirement, then overtime. These are legacy-scheme examples, not actual clients. The gross one-off AVC is paid before retirement; eligible tax relief may be available.
ILLUSTRATED EXAMPLE 1
35 years of service at normal retirement age.
At normal retirement age, pensionable pay and confirmed Revenue final remuneration are both €70,000. The employer pays 35 × 3/80 × €70,000 = €91,875.
Age 60. Tax-year earnings €70,000; employee contributions €4,900. Available relief headroom (not the funding target): €28,000 − €4,900 = €23,100.
Under these assumptions, €8,125 funds the remaining tax-free cash gap. Potential Income Tax back is €3,250, subject to eligibility, before charges or investment changes.
Single Scheme: use your actual career-average award, not 35 × 3/80 of final salary.
ILLUSTRATED EXAMPLE 2
43 years, with qualifying late retirement.
Revenue final remuneration is €60,000. The legacy employer lump sum is capped at €90,000. Three additional qualifying years after normal retirement age are confirmed for the Revenue late-retirement calculation.
Age 65. Tax-year earnings €60,000; employee contributions €3,900. Available relief headroom (not the funding target): €24,000 − €3,900 = €20,100.
Under these assumptions, €6,750 funds the remaining tax-free cash gap. Potential Income Tax back is €2,700, subject to eligibility, before charges or investment changes.
Single Scheme: there is no 40-year accrual cap. Compare your actual continued accrual with a confirmed maximum, not this legacy gap.
ILLUSTRATED EXAMPLE 3
Full legacy service, with eligible averaged overtime.
A legacy member has 40 years at normal retirement age. Pensionable pay is €60,000, so the employer lump sum is €90,000. Eligible averaged overtime of €10,000 is assumed to raise confirmed Revenue final remuneration to €70,000.
Age 60. Tax-year earnings €70,000; employee contributions €3,900. Available relief headroom (not the funding target): €28,000 − €3,900 = €24,100.
Under these assumptions, €15,000 funds the remaining tax-free cash gap. Potential Income Tax back is €6,000, subject to eligibility, before charges or investment changes.
Single Scheme: non-pensionable overtime does not automatically increase your award; approved rostered exceptions need checking.
Shared assumptions: no retained-benefits adjustment is needed (shown as €0); no other retirement lump sums; sufficient unused lifetime tax-free allowance; all of the illustrated contribution is eligible for relief at 40% with sufficient income tax liability; no charges, growth or loss. The annual earnings are actual/expected selected-year amounts, not an annualised post-retirement salary. A contribution equal to a cash gap will not fully fill it if charges are deducted. None is a guaranteed refund, return or personal recommendation.
Overtime needs a separate check: one high-earning year does not automatically raise the permitted lump sum. The overtime must qualify under the applicable Revenue final-remuneration and averaging rules. In example 3, current-year earnings and Revenue final remuneration are both €70,000 only by assumption; they are different definitions. Some approved rostered overtime may already be pensionable, changing the employer benefit and gap.
More than 40 years is not enough: example 2 assumes the additional late-retirement conditions are met. Its confirmed maximum is €90,000 + (3 × 3/80 × €60,000) = €96,750. Age 65 is this example’s age, not a universal normal retirement age.
Single Scheme members: these legacy service formulas must not be applied to your career-average scheme. It has no 40-year accrual cap, and overtime does not automatically increase referable benefits. Use your actual administrator forecast and a confirmed Revenue maximum in the calculator. The same separate checks for existing AVCs, lifetime tax-free cash and contribution relief still matter.
A SEPARATE CHECK: CONTRIBUTION TAX RELIEF
Your tax-free lump-sum shortfall is the cash gap you are trying to fund. Your contribution allowance is a separate limit on how much you can claim Income Tax relief on in a tax year. Extra relief allowance does not create a larger tax-free lump sum.
| Age reached in the tax year | Percentage of relevant earnings |
|---|---|
| Under 30 | 15% |
| 30–39 | 20% |
| 40–49 | 25% |
| 50–54 | 30% |
| 55–59 | 35% |
| 60 or over | 40% |
Apply the percentage to the lower of your relevant earnings and €115,000 a year. These are contribution limits, not tax-refund percentages. Relief depends on your Income Tax position; employee pension contributions do not receive USC or PRSI relief.
Your compulsory employee contributions to the main public-sector pension scheme already use part of this allowance. Include applicable spouses’ and children’s contributions, purchase payments and other employee pension contributions using the same limit. Allow for existing AVC payments too, without counting the same payment twice.
Use actual payroll or pension-statement amounts, not a flat 5% of salary. Rates and pay definitions vary by scheme. Additional Superannuation Contribution (ASC) is different: it does not use this age-related pension-contribution allowance, so do not include ASC in that deduction.
Checked 28 October 2026. Sources: Revenue: age bands and earnings cap; Revenue: employee contributions; Public Service Circular 15/2019, ASC and contribution limits.
ALREADY HAVE AN AVC?
Your existing AVC may already cover some or all of your available tax-free cash. For a plan over time, allow for its projected value and any other AVC payments you will keep making, then calculate only the remaining gap.
If your existing AVC and continuing payments already cover the permitted tax-free cash shortfall, no further AVC funding is needed for this purpose. This page does not suggest paying more simply because unused contribution tax relief is available.
STEPS INVOLVED
Use a retirement quotation if you have one. Otherwise start with your benefit statement, pay and service details. Add an AVC valuation and any other pension/lump-sum records.
Confirm the tax-free shortfall after retained benefits and existing AVCs. Then check the contribution amount, eligible relief, charges and timing needed to fund that target.
If suitable, agree a payment or schedule aimed at the remaining shortfall, within Revenue limits. Complete the provider’s requirements and pay before retirement, allowing for its deadline and processing.
Coordinate the AVC with your scheme benefits and claim any eligible relief through the appropriate Revenue process. A refund is not automatic.
MM ADVISORS · YOUR RETIREMENT GUIDE
Clear answers about funding your permitted cash shortfall, receiving retirement cash and claiming eligible relief.
The calculator asks for the total retirement tax-free lump sums you have received or expect from other pensions. A Yes answer opens one amount box. Enter the combined cash amount, not a fund value or yearly pension income. Exclude the current public-sector pension and its AVC.
For this simplified planning illustration, we subtract that amount once from the shortfall, floored at zero. Use a total lump-sum limit before this other-pension deduction so it is not counted twice. Existing and already-planned AVCs are then allowed for separately.
This is an estimate, not confirmation of the statutory retained-benefits adjustment. Your adviser must check the type and timing of other benefits, the applicable scheme maximum and the lifetime tax-free allowance before you contribute. The €200,000 lifetime cap is retained as a planning ceiling; expected cash is reserved, not described as already received. A No answer does not confirm that no other pension rights need review.
Usually, yes: 1.5 times qualifying final pay is the normal Revenue salary-and-service ceiling with at least 20 years’ qualifying service at normal retirement age. It covers the scheme retirement lump sum and any AVC lump-sum top-up together, not an extra 1.5 times salary from the AVC.
Revenue calls the pay figure final remuneration. It is not necessarily your final basic salary: its pay definitions and averaging rules may include qualifying extra earnings. Shorter service can produce a lower ceiling. Early retirement and other or retained pension benefits also need to be taken into account; certain qualifying late-retirement cases may allow a higher limit.
The ceiling is not the Single Scheme lump sum you have earned. That award builds from career-average pensionable pay and applicable CPI adjustments. The difference may create AVC top-up room, after allowing for existing AVCs and other limits. The separate €200,000 lifetime tax-free allowance still applies: the full Revenue benefit ceiling is not always available tax-free.
Sources: Revenue normal-retirement lump-sum limits; Revenue final-pay definition; late-retirement limits; HSE Single Scheme guidance.
Contact your AVC provider or adviser and your employer’s pension administrator before retirement. Occupational AVC benefits linked to the same employment must be taken with the main scheme benefits. This does not mean both payments will reach your bank account on the same day.
Get the contribution deadline and expected settlement timing in writing before making a last-minute payment. An October tax deadline does not override retirement or provider requirements.
Sources: Revenue: occupational pensions and AVC timing; provider settlement process example.
Ask your own provider for its checklist as soon as your retirement date is known. Requirements vary, but you may need:
Allow time for employer records, provider checks and signatures. Some final figures may only be available after retirement. There is no universal processing time: confirm your provider’s cut-offs and do not assume immediate access to the money.
Source: example public-sector AVC document checklist. This illustrates one provider’s process, not MMA’s or every provider’s requirements.
After the required checks and signed instructions, the provider or scheme administrator arranges payment of the permitted retirement cash. Complete its payment instructions and ask who will pay you, by what method and when. Your AVC cash and employer lump sum may arrive separately.
Only the amount allowed by the applicable benefit and tax rules can be taken as tax-free cash. The whole AVC is not automatically tax-free.
If an existing fund exceeds the cash allowed, ask your provider about the surplus and its tax treatment. Depending on the rules, options may include an Approved Retirement Fund (ARF), annuity or taxable cash. This is not a reason to contribute beyond the shortfall.
Source: Revenue Pensions Manual, Chapter 23: AVC retirement options.
No. You pay the AVC contribution into your approved pension arrangement, following the provider’s payment instructions, not to Revenue. Keep the payment confirmation and contribution certificate or receipt.
Revenue deals with any eligible Income Tax relief. The contribution payment, retirement benefit payment and tax-relief claim are separate steps. Paying the provider does not by itself complete your Revenue claim.
Sources: Revenue: AVC contributions; Revenue: claiming relief.
First check whether payroll has already given relief. For a direct payment not relieved through payroll, a PAYE taxpayer claiming for a completed tax year can:
If you file Form 11 through ROS, Revenue directs AVC claims to the “PAYE/BIK/Pensions” panel and PRSA claims to “Charges and Deductions”. Confirm the correct category with your provider or tax adviser.
For current-year PAYE relief, ask Revenue or your tax adviser about adjusting your tax record. Any prior-year election must meet its own deadline.
Sources: Revenue: myAccount claim steps; Revenue: Form 11 pension claims; Revenue: employee contribution relief.
Revenue requires a contribution certificate or detailed receipt with the Income Tax Return. Request it from the provider promptly.
If it is unavailable, Revenue allows a document recording the payment date and amount, payment proof, pension type, policy number if available, your name and address, and the provider’s name and address.
In myAccount, supporting evidence can be uploaded through “Upload Supporting Documents” under “Manage my record”. Uploading evidence alone does not submit the tax claim or make a prior-year election.
Sources: Revenue: certificate and alternative evidence; Revenue: uploading supporting documents.
A qualifying contribution paid after a tax year ends may be elected back to that year. Both payment and election normally need to be completed by the following 31 October. Pay first: an election made before the contribution is paid is not effective.
For 2025 relief, the standard deadline is 31 October 2026. The relevant online extension is 18 November 2026 where Revenue’s conditions are met. Revenue’s pension guidance covers qualifying ROS or myAccount filers; merely having an online account is not enough. Confirm eligibility for the extension and the provider’s earlier processing cut-off.
A narrow retirement-year concession may allow a late election by 31 December in the year after the tax year being claimed: 31 December 2026 for 2025 relief. It applies only to someone who is not a chargeable person for self-assessment and retires in the payment year. The contribution must already have been paid by the applicable return deadline. This is not a 31 December payment extension. Get individual advice before relying on it.
These tax rules do not permit you to reopen benefits already taken or ignore retirement contribution restrictions. The usual four-year tax-review window does not replace the shorter prior-year election deadline.
Sources: Revenue: payment and election rules; 2026 online extension; retirement-year late-election conditions.
No. Do not claim a second time for a contribution already relieved through payroll or another claim. Check your payslips, contribution records and tax return together.
Eligible relief reduces Income Tax, subject to your available contribution limits and actual tax position. It may be reflected in your PAYE tax record or the tax assessment; it does not guarantee a cash refund or a 40% saving. Employee pension contributions do not qualify for USC or PRSI relief.
Keep enough cash available for the gross AVC payment. Do not rely on an assumed refund amount or payment date to fund it.
Sources: Revenue: payroll relief and tax treatment; Revenue: contribution relief limits.
General information only, checked 22 October 2026. Not personal financial or tax advice. Confirm your arrangement, deadlines and tax position with the provider, pension administrator and an appropriately qualified adviser.
GET IN TOUCH WITH MMA
Ask MMA to confirm your remaining tax-free retirement cash gap and an appropriate AVC funding plan, whether retirement is close or up to five years away. Check eligible tax relief on funding that gap.
Booking opens MMA’s existing scheduling site.
Calculator entries are not passed to it.
Rules checked 22 October 2026.
Assumptions: euro figures, one employment, retirement within five years, and current-rules tax scenarios. Default 0% net investment growth and 0% contribution charges are explicit assumptions, not guarantees or provider quotes. Guided legacy and standard Single Scheme estimates are conditional; unknown or complex inputs are listed for review. Previous-year relief is not added unless eligibility and the proposed allocation are confirmed. No personal recommendation or guaranteed refund.
Money Maximising Advisors Limited is regulated by the Central Bank of Ireland – C154250