Ms Evelyn O'Connor:

The approach we have taken is to use the definition from the Financial Emergency Measures in the Public Interest Acts and the Public Service Pensions (Single Scheme and other Provisions) Acts. This is to set out the categories of official and the bodies that will be covered by the obligations, and the sanctions in the draft scheme. At head 4 we define the public bodies. We start by outlining a number of them, such as the Civil Service, the Garda Síochána, the permanent Defence Force, local authorities, the Health Service Executive, the Central Bank of Ireland, an education and training board or a higher education institution in receipt of public funds. We then have anybody established by or under an enactment other than the Companies Acts or under the Companies Acts in pursuance of powers conferred by or under another enactment and financed wholly or partly by means of money provided or loans made or guaranteed by a Minister of the Government or the issue of shares held by or on behalf of a Minister of the Government in respect of which a public service pension scheme exists or applies or may be made. We go on to refer to a body that is wholly or partly funded directly or indirectly out of money provided by the Oireachtas or from the Central Fund or the growing produce of that fund and in respect of which a public service pension scheme exists or applies or may be made. We also have any subsidiary of or a company controlled within the meaning given by section 10 of the Taxes Consolidation Act 1997 by a body to which paragraphs (d), (e), (f), (g), (h), (i)or (j)relate and in respect of which a public service pension scheme exists or applies or may be made. We have tried to make it as broad as possible so that it would include civil servants, public servants, non-commercial bodies, commercial bodies, their subsidiaries, teachers, the Defence Forces-----