Help claiming Additional Voluntary Contribution on Form 12

Hello all,

I'm currently filing the return for the tax year 2023. I paid a lump sum for an additional voluntary contribution in 2024 which I'm claiming for the tax year 2023, here's the relevant fields

- Type of AVC Contribution: PRSA (I'm contributing with my employer to Irish Life Pension Fund so I guess this is the correct one to select)
- Employment gross income: 100k (already correctly pre-populated)
- Net relevant earnings: Not sure what to specify here, need some guidance please, is this the same of the gross earning considering less the tax credit allowance?
- Amount of AVC paid by you in 2023 on which relief has not already been granted: 0
- Amount of total net pay contributions relieved under the net pay arrangement in 2023: 5k (already correctly pre-populated)
- Amount carried forward from a prior year, from which relief has not been obtained: 0
- Amount paid between 1/1/2024 and 31/10/2024 for which relief has not already been granted and for which relief is being claimed for 2023: 10k (the additional contribution I made as a lump sum in 2024)
- Allowable AVC relief: 10k (correctly pre-populated)
- Tax certificate attached.


I'd need some help with the net relevant earnings, not sure what amount should I put here?

Anybody available to help please?

Many thanks

Anything useful here?

Thanks @ClubMan going for the following:

“Earned income is the gross yearly income including salary/wages, overtime, bonuses, allowances etc and any BIK such as company car, employer paid health insurance etc.“

Net relevant income is your goss income for USC from your employment earnings.