Pensions: Revenue Law and Practice
16.5Relevant Earnings
The key criteria for an individual to be eligible for tax relief on either a Personal Pension contract or a PRSA contract is that he has a source of earnings which is taxable...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.