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Written Answers — Department of Finance: Tax Yield (6 Nov 2012): Pearse Doherty: ...amount that could be raised for the Exchequer if the imputed distribution percentage on approved retirement funds and PRSAs was increased from 6% to 8% where the asset values are in excess of €2 million and from 5% to 7% where the asset values are between €1 million and €2 million. [47348/12]
Written Answers — Department of Finance: Tax Yield (6 Nov 2012): Michael Noonan: An annual imputed distribution rate of 5% applies to approved retirement funds (ARFs) with asset values of €2 million or less and, from this tax year, to ‘vested’ Personal Retirement Savings Accounts (PRSAs where benefits have commenced) on the same basis. A higher imputed distribution rate of 6% applies from this tax year to ARFs and/or ‘vested’ PRSAs with...

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