Brian Lenihan Jnr (Dublin West, Fianna Fail)

As regards the pension levy, tax relief clearly applies at the marginal rate. It is a pension levy and not a levy on any other type of income. It applies to all gross income, including the various expenses that Deputy Burton referred to, though in advance of the legislation I will not particularise it in any individual context. In principle, it applies to all gross income. As regards the bonuses to which Deputy Burton referred, the Government has decided to abolish these bonuses subject to discussions on the implementation of the decision with the relevant staff association. I will prepare a detailed paper on this matter in conjunction with the legislation, which is already being drafted in my Department.

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