Yes you can. There are things to consider though. You only get tax relief on the savings paid against the declared income. The total amount paid into all 3a funds is capped at an amount reviewed annually and currently 6566 per annum. It is indeed policed by the tax authorities, in that you need to provide the official statements from each fund annually. They issue a statement even if you pay in zero. Failure to declare the existence of a 3. pillar account is an offence...