Tax relief on private pension (RAC) contributions


Frequent Poster
I'd be thankful if someone could clarify the following for me:

I understand that tax relief is available in respect of contributions to private pensions.

I may not be tax resident in Ireland next year but will continue to earn income in Ireland. I'm trying to determine whether contributions to my private pension scheme (RAC) in Ireland would qualify for tax relief against the Irish income.

I can't recall right now whether one of the requirements is that the person making the contributions has to be resident in Ireland in the year in which the contributions are made or whether it is just the case that the income from which the contributions are made has been earned in Ireland in that year.

Many thanks.


Registered User
once the relevant income is still within the tax net you should be fine.

you are also opening yourself up to double taxation with the country that you will reside in so you should look at the treatment of that.