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A taxpayer with a pension plan containing contributions made prior to 2007 has enquired about the deadline for applying the 40% reduction. The DGT has ruled that, if the payment is made due to early retirement following a collective redundancy, the contingency occurs once the requirements for such payment are met.
Question raised: Period for applying the 40 percent reduction provided for in the transitional regime.
Pension plan benefits are considered income from employment. If retirement is claimed early due to collective redundancy, the contingency occurs when the requirements for early collection are met. To apply the 40 percent reduction on contributions made prior to 2007, the benefit must be received in the tax year of the occurrence or in the two following years. If the contingency occurs in 2022, the period for applying the reduction ends on December 31, 2024.
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