Pension Refund less than 2 years - tax loophole?

rc_funds

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There's an old thread about this (https://www.askaboutmoney.com/threa...ithin-2-years-great-tax-planning-point.51333/) but I didn't want to revive a really old thread for my specific situation.

I noticed years ago that you can get a refund of your pension contributions @20% tax if you leave a scheme/job within 2 years of joining. If you're in the higher tax bracket, those same contributions would have been taxed @40% at source had you not contributed them to any scheme.
This of course only works if you leave your job within two years and don't want to keep your pension - you can't (or shouldn't) do this forever, so really it's a relatively rare situation to be in - I just happen to be in in right now.

I had assumed this loophole was closed, but to my surprise the pension provider mentioned that when I leave, the withdrawal will be taxed and has always been taxed at 20%.
So right now I can essentially avoid 20% tax on a portion of my salary, up to my maximum tax relief limit. Can anyone confirm that this is actually still the case? (I really thought that hole was closed)

If it's still possible, I have a few weeks left that I can contribute an AVC to my plan before I leave, but it will have to be with post tax money (as opposed to at source) given the timeframe, and I'll then need to claim back tax later.
This is why I need to ask - if I make an AVC with post tax money (originally taxed at 40%), and then withdraw the pension fund (including the AVC) @ 20% tax in a month or two after I leave, will I still be able to claim back the 40% tax originally paid at source for the AVC I contributed?

Is this loophole still open!?
 
I double checked with the pension provider, and asked if the tax rate is always 20% or does it depend on your income level&tax bracket.
They said that refunds are always processed at a tax rate of 20%.
It sounds like this is still possible...
 
you can't (or shouldn't) do this forever, so really it's a relatively rare situation to be in - I just happen to be in in right now.

It's not a loophole. All pension refunds are reported to the Revenue. If they saw someone repeatedly claiming a refund in contributions, they will go after that person for tax evasion (never mind that person having to get a new job with a pension scheme ever 2 years).



Steven
http://www.bluewaterfp.ie (www.bluewaterfp.ie)
 
Thanks for the reply. Agreed, I don't think I'll ever be in this situation again due to a number of circumstances, so trying to figure out my best move for now. I'm also weighing the pros of just leaving it in the fund, but I won't have another pension fund for a few years.
 
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