Mr. Shay Cody:

I do not have that information off the top of my head. I suspect most of the allowances are pensionable. Broadly speaking, an allowance in the nature of pay is pensionable. What is not pensionable is what might be called a transient payment; obviously, that is not on the table. Generally, overtime is not pensionable because it is a come-day-go-day payment, whereas a payment that is embedded in one's salary structure - the area of teaching is a better example - is fully pensionable. One pays a pension contribution based on the payment and also the pension levy.