Contibutions to children's pension

Is a contribution to a child’s pension a PET or a lifetime chargeable transfer? Presumably the former as it increases the value of the child’s estate?

Simon Northcott

I would tend to think a PET but with a possible exemption under normal expenditure out of income or maintenance of dependents. Depending on the child’s age and existence of own earnings the amounts per child are likely to be fairly small.
Maxine Higgins
Citroen Wells