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Written Answers — Department of Finance: Tax Code (11 Jul 2017): Michael McGrath: 127. To ask the Minister for Finance the options open to a person with a PRSA contract when drawing down the maximum amount of a tax-free lump sum and-or purchasing an annuity either before the PRSA contract matures or at the date of maturity; the position regarding the person's rights in this regard; and if he will make a statement on the matter. [32132/17]
Written Answers — Department of Finance: Tax Code (11 Jul 2017): Paschal Donohoe: I am advised by Revenue that the relevant legislation setting out the treatment of PRSAs is contained in Chapter 2A of Part 30 of the Taxes Consolidation Act (TCA) 1997. Except in limited circumstances, benefits can not be drawn down until the individual is at least 60 years of age, as set out in section 787K of the TCA 1997. The amount of lump sum that can be taken on retirement...

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