It’s important to be aware that you have to both pay the contribution and file your tax return electing to backdate to the previous year, in advance of the 31st October deadline.
Revenue will not permit tax relief to be granted in the preceding tax year (even though the pension premium has been paid before 31/10/2004), if you have not elected to claim the tax relief in the preceding tax year in your final tax return or if you have not filed the tax return on or before the return filing date, (i.e. 31/10/2004 for the tax year 1/1/2003 to 31/12/2003).
If your return is being made through the Revenue On-line Service (ROS) you have an extra 3 weeks to the 18th November to pay a backdated contribution and to file your return.