AVC tax relief issue

Hi

During 2023, I worked in 3 PAYE roles, joining my current employment in late October 2023 and subsequently the pension scheme for that employment. I have since made an AVC of €28k to that scheme and tried to use myAccount to request that it be put against all my 2023 earnings - it is within the age related % and my net relevant earnings for all of 2023 (for all 3 jobs).

However, I seem to be restricted further to just being allowed to claim tax relief on my 2023 earnings for this current PAYE employment. Is this restriction correct as it means I can't use all the AVC for 2023 tax relief despite being within all the yearly limits..?

Yes as far as I am aware you can only make AVCs to the scheme associated with your current employment so retrospective 2023 contributions to previous employments is not allowed.

Could a standalone/non AVC PRSA be opened in order to get around this? Or maybe that's not possible while a member of an occupational and AVC scheme?

Were the other 2 employments pensionable ?
If not you could set up a separate PRSA and make contributions to this PRSA even after your employment ended.

As I've already made the AVC payment to my current scheme prior to 31st October, I think my options now are either to request a refund of the AVC (assuming I'm still within any cooling off period) or use it against 2024 and c/f unused amounts to 2025 - again I assume I can c/f unused amounts of AVC for relief in future tax years...?

Yes you can carry forward into 24 & 25. Last year revenue told me I had over paid my avc and could carry the excess forward. I had not overpaid so once I had proved that it was not put into action.