1st Pension in 2024 / AVC

Hi
My wife is planning on taking out a pension offered through her employer. She has been with the employer for 4 years. This will be her first pension. My question is related to AVC. If she starts the pension now, in 2024, can she make an AVC and claim tax relief from 2023, provided it is all submitted by Oct 31st? Or is she not able to make a 2023 AVC as she did not have a pension in 2023?

I am guessing here.

If your wife was not in the employer pension scheme last year then she would need a PRSA for last year's non pensionable wages. This would not be related to the new pension scheme she is planning to join.

This would be treated separately to her employment scheme when she retires.

She can probably set this new PRSA up and pay into it for last year before 31st October and claim tax relief for 2023.