Proposed changes to pension rules in the newly released Finance Bill look set to close a tax loophole created in the PRSA pension system previously flagged to the Department of Finance by Revenue officials.  To try and create a level playing field on pension scheme taxation, the benefit-in-kind (BIK) treatment of employer contributions to an employee’s personal retirement savings accounts (PRSA) pension pot was removed in the Finance Act 2022. The new rules came into effect in 2023.  Before enactment, however, experts across two divisions of the tax authority at Revenue warned internally that the new rules, as inserted in…