Vol. 516 No. 6
262 Mr. Kenny asked the Minister for Finance if he will approve emergency AVC payment to a person (details supplied) in County Mayo to purchase the proportion of gratuity being lost out on by retiring early; and if he will make a statement on the matter. [8882/00]
The position is that the administration of the tax relief in question is a matter for the Revenue Commissioners. In relation to such relief, it is a requirement that pension contributions be made prior to cessation of service. In this case, it is noted that the individual, who retired on 31 July 1999, had initiated inquiries in the matter with her tax office shortly before retirement and that her inquiries had not been finalised before her retirement. In those special circumstances the Revenue will be prepared to consider an appropriate application for relief and the individual's inspector of taxes will be in touch with her accordingly in the near future.
