Hoping someone can answer a question about limits for pension contributions relief and impact on AVC. I am 46 and earning €140K, from my reading there are two thresholds you can possibly have for tax relief; age based percentage of salary or maximum earnings threshold. I understand in my case it will be the maximum earnings that will take precedence so tax relief will be available up to 25% of 115K, is that correct? Secondly, is it employee contribution only that is taken into account when calculating scope for an AVC? So my contribution is 7% = 9800 (Employer matches), 25% of 115000 = 28750, so I have scope to make an AVC of 18950. Thanks.