Brian Lenihan Jnr (Dublin West, Fianna Fail)

It will be implemented from 1 March on income accrued after that date.

On the amendment tabled by Deputy Bruton, section 2(1) is the crucial section in the application of the Act. It applies to a public servant who is a member of a public service pension scheme, is entitled to a benefit under such a scheme, or receives a payment in lieu of membership in such a scheme. As I understand the position, home helps are not in such schemes but I am subject to correction on that.

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