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PRSA as an AVC

If you are a member of an occupational pension scheme in the private or public sector, you can make additional voluntary contributions (AVCs) to a personal retirement savings account (PRSA).

If you make AVCs to a PRSA, then your benefits will be subject to the rules of the scheme and the Revenue limits applying to occupational pension schemes.

If your employer has an occupational pension scheme that does not allow employees to make AVCs, your employer must make a standard PRSA available, either as part of the existing occupational pension scheme or as a separate AVC scheme.