It is never too late. You can invest in last minute AVC's by way of a lump sum, get your Tax relief and if you have a shortfall in your gratuity you can cash-in tax free. You can deposit up to 40% of your income backdated for up to 1 year and 10 months prior to your retirement date.

Alternatively it may be worth your while to build up an approved Retirement Fund through AVC's, particularly if your tax rate is going to drop after retirement.

Please contact your Irish Pensions & Finance adviser to discuss your options.