Defined Benefit Scheme and AVC's with IRISH LIFE how can i maximize my financial returns ?

I actually have a question similar to this open with Revenue.ie, but in relation to an employer (HSE)-linked AVC fund rather than an ARF, and struggling to get clarity on it.

What if you were buying back pension years, at retirement, from a public sector employer (e.g: The HSE) and you were using funds from your AVC to do this. Would you not have to pay taxes then either because you are just converting some of the value of the AVC into those extra employer pension benefits (a type of annuity). And anything left after that transaction could then go in to an ARF?