Taxes Consolidation Act 1997 section 790C

Relief for deduction under Financial Emergency Measures in the Public Interest Act 2009

Section 790C provided a tax deduction for the pension related deduction payable by public servants under the Financial Emergency Measures in the Public Interest Act 2009.

• Public servants subject to the pension related deduction (PRD) under the Financial Emergency Measures in the Public Interest Act 2009 were entitled to a tax deduction for the amounts deducted.
• The deduction was treated as an expense incurred in the year the PRD was made and was allowable against income assessable under Schedule E.
• PRD ceased to be payable from 1 January 2019.
• PRD was replaced from that date by the additional superannuation contribution under section 790CA TCA 1997.