Terence Flanagan (Dublin North East, Independent)
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23. To ask the Taoiseach the number of officials in his Department that are receiving the cost of club membership fees, including sports clubs and professional bodies, as part of their contract of employment; the total cost per year to his Department of paying these fees; and if he will make a statement on the matter. [51372/13]

Enda Kenny (Mayo, Fine Gael)
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No officials in my Department have costs of club membership fees for sports clubs or any professional bodies included as part of their contracts of employment.

Terence Flanagan (Dublin North East, Independent)
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24. To ask the Taoiseach if his Department is paying for any of its employees to receive third-level qualifications; if so, the annual cost for each of the past five years; if the employee will receive a financial bonus as a result of receiving this qualification; and if he will make a statement on the matter. [51386/13]

Enda Kenny (Mayo, Fine Gael)
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Financial assistance for third-level education is provided to staff under the Refund of Fees Scheme as set out under the Department of Finance's Circular 20/07 (Post Entry Education - Refund of Fees, Study Leave and Examination Leave).

Employees do not receive financial bonuses as a result of receiving third level qualifications under the scheme.

The following are the annual costs for each of the past five years: