S.L. 514.10 Art. 7Repeal and saving. S.L. 514.06. Transitory provision. S.L. 514.06. Fees falling due in 2027 and thereafter € 6,500 6,500 800 8,000 13,000 Reduced fee 11,000 7,000 Reduced fee 6,000 Fees falling due in 2027 and thereafter € 6,000 6,000 800 6,500 17,000 Minimum fee 8,000 8,000 500

(1) The Retirement Pensions (Fees) Regulations are hereby repealed without prejudice to anything done or omitted to be done thereunder.

(2) These regulations shall not be deemed to affect the liability in respect of any fees due under the Retirement Pensions

(Fees) Regulations prior to the coming into force of these regulations.

FIRST SCHEDULE (regulations 3, 4 and 5)

Application Fees

Fees falling due in Fees falling due in 2025 2026 € € Retirement schemes 3,500 5,000 Retirement funds: Fund application fee 3,500 5,000 Sub-fund application 800 800 fee Service providers: Retirement scheme 4,000 6,000 administration Custodian or trustee 9,000 Reduced fee 11,000 Reduced fee services 7,000 9,000 Investment management 4,000 Reduced fee 5,500 Reduced fee 3,000 4,500

SECOND SCHEDULE (regulations 3, 4 and 5)

Annual Supervisory Fees

Fees falling due in Fees falling due in 2025 2026 € € Retirement schemes 3,000 4,500 Retirement funds: Fund supervisory 3,000 4,500 fee Sub-fund 800 800 supervisory fee Service providers: Retirement scheme 2,500 4,500 administration Custodian or trustee 12,000 15,000 services Investment management Minimum fee Minimum fee 4,000 6,000 Revenue up to €250,000 4,000 6,000 Every additional 300 400 €250,000 in revenue or part thereof