Small Self Administered Scheme – SSAS

What is a Self Administered Pension Trust?

What is a Self Administered Pension Trust?

The Liberator is a self-administered occupational pension trust. This is a tax-efficient company pension plan. It differs from traditional pension plans provided by insurance companies as it is self-administered, which allows you to control your contributions and investments.

Harvest Trustees Limited (HTL) is appointed Pensioneer Trustee of your trust, as approved by the Revenue Commissioners, and you are a co-trustee. HTL has appointed Harvest Financial Services Limited (HFS) as the Registered Administrator to carry out core administration functions for the trustees.

Who can have a Self Administered Pension Trust? 

You can set up a Liberator if you are a company director or an employee with agreement from your employer.

What are the benefits of the Self Administered Pension Trust?

The Liberator provides a variety of benefits to you and your company / employer:

Benefits of a Self Administered Pension to you:

  • Tax relief at your highest rate of tax on any personal contributions made (subject to Revenue limits);
  • No tax liability for any company / employer contributions made on your behalf;
  • Investment income and growth are free of both income tax and capital gains tax;
  • You may retire from age 50;
  • Your Liberator is flexible and can change to suit your circumstances e.g. it can be transferred with you if you move employer; and
  • Your company’s current profits / retained earnings can be transferred into your Liberator for your benefit.

Benefits of a Self Administered Pension Trust to your company/employer:

  • They can claim full corporation tax relief on company contributions made to your Liberator to reduce their corporation tax liability;
  • They can vary contributions each year to suit the financial circumstances of the company; and
  • Your Liberator can be used as a tax efficient way to remunerate key employees or as part of an efficient business exit plan.

What can I invest a Self Administered Pension in?

  • Property (geared and ungeared);
  • Personalised Equity Portfolios;
  • Corporate and Government Bonds;
  • International Funds;
  • Private Equity; and
  • Deposits.

Can I transfer my existing pension into a Self Administered Pension?

Yes, you can transfer your existing pension into the Liberator. This is a very straightforward process and HFS can look after this on your behalf.

Why the Harvest Self Administered Pension?

HFS and HTL have been providing self administered pension solutions to clients since 1993. HFS oversee approximately €1 billion assets on behalf of our clients who are pension funds, private individuals, corporations and charities. (figure correct as at November 2017).

Harvest Financial Services are uniquely positioned to provide you with the broadest possible range of investment options.

Whether you want the investment flexibility and / or the cost transparency of the Liberator, HFS will work with you to maximize the benefits of the Liberator to secure your income in retirement. For more information, or to arrange a meeting to discuss the suitability of the Liberator for your retirement provision needs, please contact us on 01 2375500 or email us at

Warnings: If you invest in this product you may lose some or all of the money you invest. If you invest in this product you will not have any access to your money until you retire. The value of your investment my go down as well as up.

The legislative information contained herein is based on Harvest Financial Services Limited’s understanding of current practice as at October 2015 and may change in the future.

Please take special care to satisfy yourself that this arrangement meets your needs. Please make sure that you are aware of the financial consequences of replacing your existing arrangement and the possible financial loss as a result of the transfer. Please note that transfers to circumvent Revenue rules are not permissible. Please contact your financial advisor if you are in doubt about any of this. The material is not intended to provide advice and is provided for general information purposes only.

The product and/or services described herein are not violable for distribution to, or investment by, US residents or citizens. The product and / or services may not be directly or indirectly offered or sold to the USA or any of its territories or possessions or areas subject to its jurisdiction or to or for the benefit of a US person.

Please note that the provision of this product or service does not require licensing, authorisation, or registration with the Central Bank of Ireland and, as a result, it is not covered by the Central Bank’s requirements designed to protect consumers or by a statutory compensation scheme.