The Finance Bill 2013 opened up a 3-year window of opportunity from 27 March 2013 (i.e. the date of passing of Finance Act 2013) during which members of occupational pension schemes could opt (by making an irrevocable written instruction to their pension fund administrator) to draw down, on a once-off basis only, up to 30% of the accumulated value of their certain additional voluntary contributions (AVCs). This option is coming to an end on 27 March 2016 and we would recommend you obtain financial advice prior to availing of this, should it be applicable to you.