Irish Revenue Clarifies VAT Rules for Pension Regimes: Employer Contributions, Deductions, and Tripartite Agreements

Employer contributions to pension regimes are outside the scope of VAT.
Employers may deduct VAT on costs related to establishing, managing, and administering pension regimes under certain conditions.
Guidance is provided on VAT deductibility in tripartite agreements between employers, pension regime trustees, and service providers.
Employers must charge VAT on taxable services supplied to pension regimes, with conditions for VAT deduction by both employer and regime.
Additional employer contributions to reimburse trustees are outside the scope of VAT; only the pension regime may deduct VAT if engaged in taxable or qualifying activities.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.