Submissions

Here you will find submissions made by us on specific topics to Government and the Pensions Authority. These might be in response to specific consultation exercises or on our own initiative.

Approved Retirement Funds : Tax on Deemed DistributionsIAPF01.08.2006Background: IAPF have highlighted that a new, little known Government tax will discriminate against most PRSA holders and many who have a low occupational pension fund. The current Finance Act includes the provision for a deemed distribution tax on Approved Retirement Funds (ARFs) with effect from 2007. Holders of ARFs will be assumed to have drawn down 1% of their fund rising to 3% and will be liable to income tax at their marginal rate even if they have not accessed the fund.Download this publication
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