Max AVCs

[EverHope]

Married couple who wish to max tax relieved AVCs

Jointly assessed, PAYE income only

Higher earner base salary >115k, lower earner less. However, adding in bonuses and BIK total family income >230k so some family income is missing tax relief on AVCs

Higher earner pays BIK on health insurance and as package is vastly better than lower earner this will remain the case

Is there any way of structuring AVCs to take advantage of the pot of income of the higher earner (additional salary, bonus and BIK) that exceeds the 115k?

 

[ClubMan]

Why not just do manual topups to take account of the additional income over the base salary?

Edit: oh, sorry, missed the issue about the €115K limit.

 

[Redzer]

Are both availing of their Income Tax Age Limits?

 

[EverHope]

Yes. Goal is to max those age related limits/% but just wondering if there is any combining of total joint assessed income to allow for the combined 230k limit to be reached or is the tax relief on an individualised basis only?