My wife who will be 60 in coming months and is a hse employee job sharing ie two days one week and three the next and employed there since 1999, she will have circa 5 years to retirement and wish to maximise her tax free lump sum at retirement, she will have circa 23 years employment with hse at 65yrs, she earns 21.5k and i earn 60k, we are taxed as a married couple i think i get the credits, i pay tax at 41% and she pays tax at 20% i was wondering if she were to take out an AVC, is there anyway that our taxes can be adjusted so she can avail of 41% relief on an AVC for her, many thanks for replies, she pays circa €2.2k a year tax and i pay circa 11k.