Circulars

Circulars

SPS Circulars are available here 

• Circular 24/2022 Abatement Circular (Received May 2024) Guidance on the application of Abatement of Public Service Occupational Pensions under Section 52(1) to (5) of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 
• Circular 12/2024: Arrangements for Occupational Supplementary Pensions (OSP) Revised arrangements for Occupational Supplementary Pensions (OSP). 
• Revenue Tax and Duty Manual (July 2024 Update) Taxation of Foreign Retirement Lump sums (July 2025 Update): Section 200A Taxes Consolidation Act 1997 (TCA 1997) provide rules for the treatment of lump sum payments from foreign pension arrangements. This is a new section which was inserted into the TCA 1997 by section 19 Finance Act 2022. It applies to tax resident individuals who are paid a lump sum payment from a foreign pension arrangement, as defined, on or after 1 January 2023.   
• Revenue Pensions Manual - Chapter 25 Chargeable Excess Update (Apr 2024) Limit on Tax Relieved Pension funds: Chapter 2C1 of Part 30 of, and Schedule 23B to, the Taxes Consolidation Act 1997 (TCA) deal with the limits on tax-relieved pension funds. These provisions set a limit on the total capital value of pension benefits that an individual can draw in their lifetime from tax relieved pension products where those benefits are taken, or come into payment, for the first time on or after 7 December 2005 (benefits which came into payment prior to this date are ignored). This limit is called the standard fund threshold (SFT) and is currently €2m (see paragraph 2). In certain circumstances, an individual can claim a higher threshold called the personal fund threshold (PFT - see paragraph 3). In many cases individual pension funds will be restricted to lower limits reflecting Revenue maximum benefit rules. 
• Revenue Pensions Manual - Chapter 29 (Sept 2023 Update) Dual Private/Public Pension Scheme Encashment Option. 
• Circular 23/2022 Limited Appeals Process for option to join Public Service Spouses’ and Children’s Contributory Pension Scheme.
• Circular 03/2021: Guidance on the Minimum Pension Ages : Guidance on the Minimum Pension Ages/Compulsory Retirement Ages in the Public Service : This Circular brings together relevant information about standard public service retirement ages in one document. 
• Circular 18/2020: Recognition of same sex marriages : Recognition of same sex marriages/ civil partnerships under Public Service  'Original' Spouses 'and Children's Contributory Pension Schemes: Implementation of Part VIIA of the Pensions Act 1990, as inserted by Part 3, section 27 of the Social Welfare, Pensions and Civil Registration Act 2018.
• Circular 16/2020:Internal Dispute Resolution (IDR) procedure for pension appeals In relation to beneficiaries/disputed beneficiaries of pre-existing civil service pension schemes and of certain public service pre-existing pension schemes.
• Circular 13/2020 Pensions Benefit Cap Guidance on the application of the Pensions Benefit Cap under section 52 (6) and (7) of the Public Service Pensions ( Single Scheme and Other Provisions) Act 2012: Provides for the application of the pensions benefit cap in respect of the pension entitlements of persons with membership of more than one pre-existing public service pension scheme. 
• Circular-10-2005: Cost Neutral Early Retirement The application to draw down cost neutral superannuation benefits must be made not later than the date of resignation.
• Circular 8/2005 (Model Scheme)  New scheme for the award of professional, technical and specialist added years to certain new entrant staff.
• Circular Letter 19 Nov 2004 (Model Scheme) Revised scheme for the award of professional, technical and specialist added years to certain staff.