•
Refunds will only be made where you have been granted income tax relief on the contribution against
‘reckonable earnings’ [earnings from an insurable employment or insurable (occupational injuries)
employment] or ‘reckonable emoluments’ [directors salary and fees].
A refund cannot be claimed in respect of pension contributions that are tax deductible against other income
which is not ‘reckonable earnings’ or ‘reckonable emoluments’ ie income from a trade or profession.
From Form CGPRSI1 - the form used to apply for the refund. Fairly self explanatory.