Jointly Assessed Couple - one over paid EE pension contributions

[fayf]

I got this query from a friend and was unsure of the answer.

A couple jointly assessed, both are paying into Employer, normal and AVC contributions.

One, has been paying in a bit more then their age related limit, and the other, a bit less.
So, one has not been getting PAYE relief on the part that is in excess of their age related limit, as PAYE relief is denied tax relief on Payroll, for the slide in excess of their age related pension limit.

When one adds both spouse contributions to Pension/AVC, they are at or about, the age related max, combined.

Question is, is it possible to
Claim PAYE relief, for the part that was not given PAYE relief, and how would one actually do that on a year end tax return, as the tax relief is given at source on the payroll.

 

[Groucho]

According to the revenue website:

Tax relief for PRSA AVCs is based on the appropriate age-related percentage limit of the income from the employment in question.

The bolded words suggest to me that part of the relief can't simply be given by one partner to the other. (But that's just my unqualified opinion.)

 

[Dave Vanian]

Tax relief on pension contributions cannot be given to a spouse.

 

[fayf]

Thanks for the advice all

 

[Towger]

Pension age limits are not a 'PAYE (payroll) Issue', so if over paying pension via a company scheme etc they may well be getting full relief. As someone may have multiple incomes or have an exemption etc. However, if they don't have an exemption it should be capped when their SOL/F11 is calculated.

 

[fayf]

I checked that, and the payroll is indeed restricting tax relief as per the age related cap. And as the person is a PAYE worker, they don’t complete an F 11, and even if they did, the post pension deducted, taxable pay, is what would appear on their online return,
As thats the number, Payroll report to Revenue.