Brian Lenihan Jnr (Dublin West, Fianna Fail)

They are captured. That is the real point of difference between us, Deputy Bruton is quite correct. The legislation is clear on the question of the home helps and persons who are not entitled to a pension. It is also clear on the question of non-pensionable payments, which his amendment would take outside the scope of the levy, and which include overtime and allowances.

Such payments are a significant element of the public service pay bill. They simply cannot be ignored given the necessity to reduce the public service pay costs by some €1.35 billion in a full year. If we were to remove non-pensionable pay from the deduction we would have to increase the deduction from pensionable elements proportionately.

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