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AI Summary of 192Q. Exemption in respect of State contribution under automatic enrolment retirement savings system

Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2026 - onwards
Version 2 of 2

192Q. Exemption in respect of State contribution under automatic enrolment retirement savings system

A State contribution (within the meaning of the Automatic Enrolment Retirement Savings System Act 2024) shall be exempt from income tax and shall not be reckoned in computing total income for the purposes of the Income Tax Acts or in computing amounts chargeable to universal social charge in accordance with Part 18D.