Pearse Doherty (Donegal, Sinn Fein)

Okay. Going back to the issue, I hear what the Minister has said about the age-related factor regarding public sector workers and that may be a stretch. I do not know if the Minister has got the Attorney General's advice to suggest whether it is allowable or not. Has he looked at other options, for example, to allow some of these employees to opt out? They have got a defined pension so, therefore, they have a right to the pension of €70,000 or €80,000 when they retire. The problem is that for as long as they work, they keep on building up a pot, even though the pot means nothing to them because they have the right to this pension. It is a kind of notional pot in a way but if that pot goes over a certain point, they have a big tax liability. That tax liability could be hundreds of thousands of euro. I think the media reported that one individual might have a tax liability of €1 million. I am not sure if that is chargeable, in excess of €1 million. The tax liability might be a bit less than that. Has the Minister looked at options where some individuals might be able to opt out, or a carve-out for certain workers? That is not the age-related thing but a complete carve-out for certain employees.