impact of change to 30% relief on 2008 and 2009 tax years

[anotherdub]

I have a PRSA and am making an annual contribution of a percentage below the maximum that is allowable for relief.

The new revised Program for Government states that the rate of tax relief on pension contributions for those paying tax at the higher rate will fall to 30%.
Is this expected to happen in December's budget for 2010?
Going on the tax changes this year I don't see the government being shy of making this change immediately.

As I haven't used up my full "quota" of tax relief of 41% for 2008 and 2009, I am considering the option of making a lump-sum payments for tax years 2008 (before 31st October) and 2009 to my PRSA to take fuill advantage of the 41% relief. It may mean I reduce my contributions in 2010 somewhat to offset the lump sum amounts.

Does anyone see a downside to this?

 

[BIG]

Had the same question myself.
Programme for Government is supposed to be until 2012 so its not definite they would bring it in for 2010. Dont see any downside to claiming the relief on 2008 income, however, presume you could wait and claim it next year on 2009 income (as PRSI etc. has gone up) there would be more of a saving. But could they try to stop that next year to avoid having a load of people pumping there AVC's to avoid the reduced 30% relief?