Mr. Seamus McCarthy:

Obviously, it is a very complex area. It is an economic issue rather than purely an accounting issue. However, it has accounting implications. From 2013 onwards, people who join a public body are in the single public sector pension scheme. In that situation, the employee contributions have to be remitted to the Department of Public Expenditure and Reform because that Department will be on the hook for paying the pensions in due course. Anybody who is a pre-2013 employee is on an existing scheme for which there are many different kinds of accounting arrangements. I am not sure all the employee contributions for pre-2013 employees are going to the centre. It is a very complex matter. Those in the Department of Public Expenditure and Reform are probably the best people to address any concerns the Deputy may have. They own the policy in relation to all these matters.