1)For the recurring PRSA:
Relief is given via tax credits, so its all done on Revenue - My Account, who, once additional tax credit isrequested, (they may look for evidence of payment), will increase tax credits, which are then, downloaded by your Employer’s payroll team, and applied to your next payroll run.
This will also be backdated, as the increase in tax, credits apply evenly, across 12 months.
2)For the lump sum PRSA:
You can add this to your 2022 tax return, and claim it that way