The Pensions Authority provides guidance on various aspects of the Pensions Act.


While the Pensions Authority has made every effort to ensure that the information contained within the above guidance documents is correct and accurate nevertheless it is possible that errors or omissions in the content may occur from time to time.

No liability whatsoever is accepted by the Pensions Authority, its servants or agents for any errors or omissions in the information or data or for any loss or damage occasioned to any person acting or refraining from acting as a result of the information or data contained within this guidance document.

To ensure that you have an up-to-date and unaltered copy of the above guidance you should download it directly from