What is an AVC in the public service?

An Additional Voluntary Contribution — an optional extra pension contribution on top of your normal scheme contributions, building a separate pot that can boost your tax-free lump sum or retirement income within Revenue rules.

How much tax relief do AVCs get?

Relief at your marginal income-tax rate (up to 40%), within Revenue's age-related limits: 15% of earnings under age 30 rising to 40% at age 60+, applied to earnings up to €115,000, counting all your pension contributions together.

Are AVCs worth it for Single Scheme members?

The post-2013 Single Scheme is career-average and generally produces smaller benefits than older final-salary schemes, so many members have Revenue scope to fund extra. Whether an AVC is right for you depends on charges and your circumstances — get a benefit statement and consider independent advice.

Can I pay a lump sum into an AVC?

Yes — one-off AVCs are possible alongside regular salary-deducted contributions, and are often used in the years before retirement, subject to the age-related Revenue limits.

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AVCs Explained for HSE & Public Servants (2026)

Last verified 21 Jul 2026· Published 21 Jul 2026

Additional Voluntary Contributions (AVCs) are the main way HSE and public-service staff top up their pension beyond the standard scheme. Here is what they are, the tax relief involved, and the questions to ask before starting one. This is general information, not financial advice.

What is an AVC?

An AVC is an extra pension contribution you choose to make on top of your normal scheme contributions. Your main public-service pension (including the Single Public Service Pension Scheme for post-2013 joiners) builds a defined benefit; AVCs build a separate pot that can be used at retirement — within Revenue rules — to increase your tax-free lump sum or provide additional retirement income.

Why public servants use AVCs

Late joiners — starting public service in your 30s, 40s or later means fewer years of scheme benefits to retirement;
Career gaps and part-time years reduce pensionable service;
Single Scheme members — the post-2013 scheme is based on career-average earnings and generally produces smaller benefits than the older final-salary arrangements, so more members have "room" to fund extra;
Maximising the tax-free lump sum where scheme benefits fall short of Revenue's maximum.

The tax relief (the reason AVCs are attractive)

AVCs get income-tax relief at your marginal rate — 40% relief if you pay top-rate tax. Revenue caps the total of your pension contributions (normal contributions plus AVCs) that qualify for relief, as a percentage of gross earnings up to an earnings limit of €115,000:

Age	Limit (% of earnings)
Under 30	15%
30–39	20%
40–49	25%
50–54	30%
55–59	35%
60 and over	40%

Example: a 45-year-old earning €55,000 can get relief on up to 25% of earnings (€13,750) across their pension contributions in a year. Use the take-home pay calculator to see your current deductions.

How to start one

Public servants generally access AVCs through a group AVC scheme associated with their employer or union, or through a personal PRSA AVC. Contributions can usually be deducted from salary, and one-off lump-sum AVCs are also possible (often used before retirement, subject to the limits above).

Questions to ask before signing

What are the charges (allocation rate, annual management charge, any policy fees)? Charges vary significantly between providers;
How much scheme benefit have I already built, and how much Revenue "room" do I actually have? Your pension administrator or HR can provide a benefit statement;
Would buying back service or notional service (where available) suit better than an AVC?

Not financial advice: pensions are long-term products and the right choice depends on your circumstances. Talk to your scheme administrator and consider independent financial advice before committing.

Tax-relief limits per Revenue's published age-related percentage limits and €115,000 earnings cap, 2026.

Frequently asked questions

What is an AVC in the public service?: An Additional Voluntary Contribution — an optional extra pension contribution on top of your normal scheme contributions, building a separate pot that can boost your tax-free lump sum or retirement income within Revenue rules.
How much tax relief do AVCs get?: Relief at your marginal income-tax rate (up to 40%), within Revenue's age-related limits: 15% of earnings under age 30 rising to 40% at age 60+, applied to earnings up to €115,000, counting all your pension contributions together.
Are AVCs worth it for Single Scheme members?: The post-2013 Single Scheme is career-average and generally produces smaller benefits than older final-salary schemes, so many members have Revenue scope to fund extra. Whether an AVC is right for you depends on charges and your circumstances — get a benefit statement and consider independent advice.
Can I pay a lump sum into an AVC?: Yes — one-off AVCs are possible alongside regular salary-deducted contributions, and are often used in the years before retirement, subject to the age-related Revenue limits.

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