VAT & Employees’ Pension Fund

Revenue eBrief No. 059/21

VAT & Employees’ Pension Fund

Tax and Duty Manual VAT & Employees’ Pension Fund has been updated to provide further clarification on the circumstances where an employer can claim deductibility for costs incurred in relation to an employee pension fund.


This manual sets out the VAT deductibility rules in respect of costs relating to the management of an employee pension fund.

1 VAT deductibility
A taxable person (the employer) is entitled to deductibility in respect of costs incurred in the setting up, on-going management, administration, and management of the assets of a pension scheme where certain conditions are met.