Apologies for not replying earlier and many thanks for answers, having looked at the revenue pensions table as per above , on reaching 70 i calculate with her service it will come to circa 63/80ths of final pensionable renumeration , which would give about 15k to add to her lump sum payment, and i agree, to start an AVC with a view to increasing her tax free lump sum.
So am i right providing all is allowed the potential is there to get at least 20% of that 15k by starting an AVC and if so where should i go to start asap, even if this entails paying for this or last yr, many thanks for replies