Mr. Niall Cody:

Pension entitlements and contributions are a matter for the Department of Social Protection, DSP. I know there is a basic payment - it used to be €250 per year - that some small self-assessed cases made to protect their pension entitlements but it really is a matter for the DSP. I am reluctant to say anything more about the issue because I may give the Deputy wrong information.

With regard to the first issue, I do not know whether the Deputy made a representation to the Revenue Commissioners about that example.