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Written Answers — Department of Finance: Pension Provisions (22 Jan 2013)

Michael Noonan: The transfer of an occupational pension scheme member’s pension fund benefits or a Personal Retirement Savings Account (PRSA) contributor’s PRSA assets to an overseas pension arrangement is permitted, subject to the transfer complying with the Department of Social Protection’s “Occupational Pension Schemes and Personal Retirement Savings Accounts (Overseas Transfer...

Written Answers — Department of Finance: Property Valuations (20 Dec 2012)

Michael Noonan: .... In Autumn 2012, a national register of property values was published for the first time based on actual transactions in the years 2010 to 2012. The register is published by the Property Services Regulatory Authority (PRSA) based on Stamp Duty data from the Revenue Commissioners and is updated on an on-going basis. The distribution from the register results in a higher incidence of...

Personal Insolvency Bill 2012: From the Seanad (Resumed) (19 Dec 2012) See 1 other result from this debate

...1 of Part 30 of that Act; (b) an annuity contract or a trust scheme or part of a trust scheme for the time being approved by the Revenue Commissioners under section 784 of the Taxes Consolidation Act 1997; (c) a PRSA contract, within the meaning of section 787A of the Taxes Consolidation Act 1997, in respect of a PRSA product, within the meaning of that section; (d) a qualifying...

Written Answers — Department of Social Protection: Pension Provisions (18 Dec 2012)

Joan Burton: ...with access to an occupational pension scheme within six months of the commencement of employment, then the employer must provide the employee with access to a Personal Retirement Savings Account (PRSA). The employer’s obligations in this regard are to make a PRSAs available to the member, to deduct any contributions the employer wishes to make from pay and remit the...

Written Answers — Department of Finance: Property Taxation (12 Dec 2012)

Michael Noonan: ...on data from the property price register; and: An approach based on the ESRI tax-benefit model ‘SWITCH’. The property price register published by the Property Services Regulatory Authority (PRSA) was not available at the time of the Thornhill Group report. The estimation approach in the Thornhill report was used to illustrate indicative yields only, using unpublished...

Seanad: Personal Insolvency Bill 2012: Report and Final Stages (11 Dec 2012) See 1 other result from this debate

...that Act; (b) an annuity contract or a trust scheme or part of a trust scheme for the time being approved by the Revenue Commissioners under section 784 of the Taxes Consolidation Act 1997; (c) a PRSA contract, within the meaning of section 787A of the Taxes Consolidation Act 1997, in respect of a PRSA product, within the meaning of that section; (d) a qualifying overseas pension plan...

Seanad: Personal Insolvency Bill 2012: Report and Final Stages (11 Dec 2012) See 1 other result from this debate

...that Act; (b ) an annuity contract or a trust scheme or part of a trust scheme for the time being approved by the Revenue Commissioners under section 784 of the Taxes Consolidation Act 1997; (c ) a PRSA contract, within the meaning of section 787A of the Taxes Consolidation Act 1997, in respect of a PRSA product, within the meaning of that section; (d) a qualifying overseas pension plan...

Written Answers — Department of Finance: Housing Statistics (11 Dec 2012)

Michael Noonan: ...Autumn 2012, a national register of property values was published for the first time based on actual transactions in the years 2010 to 2012. The register is published by the Property Services Regulatory Authority (PRSA) based on Stamp Duty data from the Revenue Commissioners and is updated on an on-going basis. The distribution from the register results in a higher incidence of higher...

Written Answers — Department of Social Protection: Social Welfare Code (11 Dec 2012)

Joan Burton: ..., pensions, rental income, maintenance payments and some social welfare payments and health service executive payments. All income must be declared. However, deductions are allowed for income tax, universal social charge, PRSI, superannuation/ PRSA contributions, private health insurance contribution, pension levy and union dues. Deductions are also allowed for rent or mortgage...

Written Answers — Department of Social Protection: Pension Provisions (14 Nov 2012)

Joan Burton: In a Revenue Approved Occupational Pension Scheme the employer’s contribution is not considered to be a benefit-in-kind to the employee. In the case of a PRSA or an RAC, contributions made by an employer on behalf of an employee are treated as a benefit-in-kind of the employee. In Budget 2011 employee contributions to occupational pension schemes and other pension arrangements became...

Written Answers — Department of Social Protection: Social Welfare Code (7 Nov 2012)

Joan Burton: ...for social assistance payments over the past 12 months. The earnings assessed for social assistance means testing purposes generally is based on earnings net of PRSI contributions, superannuation/PRSA contributions and trade union subscriptions. No account is taken in the calculation of any income tax or USC payable on earnings. The one exception to this arrangement relates to...

Written Answers — Department of Finance: Pension Provisions (18 Oct 2012)

Michael Noonan: ...that the latest relevant information available is in respect of income tax relief allowed for contributions to Retirement Annuity Contracts (RACs) and Personal Retirement Savings Accounts (PRSAs) for the 2009 income tax year. RACs and PRSAs are available to self-employed people and to employees who are not in occupational pension schemes. The information in the tables that follow this...

Written Answers — Department of Social Protection: Pension Provisions (4 Oct 2012)

Joan Burton: ...to a spouse before such income affects all or part of the State Pension (non-contributory) is €200 per week from insurable employment. Net earnings are gross earnings less PRSI, superannuation/PRSA contributions, and union dues. My Department endeavours to ensure that customers are fully aware of their maximum possible entitlements in relation to earnings disregards. All...

Written Answers — Pension Provisions: Pension Provisions (18 Jul 2012) See 1 other result from this answer

Simon Harris: Question 145: To ask the Minister for Social Protection when the case of a person (details supplied) in County Wicklow regarding their PRSA pension will be resolved; and if she will make a statement on the matter. [35459/12]

Written Answers — Departmental Agencies: Departmental Agencies (17 Jul 2012)

Joan Burton: Under Section 18 of the Pensions Act 1990, the Pensions Board has the power to enter the premises of any employer, trustee, registered administrator, personal retirement savings account (PRSA) provider or agent and make such examination or inquiry as may be necessary to determine whether the provisions of the Pensions Act are being complied with. Where the premises is a private dwelling...

Written Answers — Pension Provisions: Pension Provisions (29 Mar 2012)

Joan Burton: ...the norm and employees are more likely to accrue pension rights through a number of different employments during their working life. The introduction of the personal retirement savings account (PRSA) in the Pensions Act 2002 was designed to enable people, especially those with no pension provision, to save for retirement in a long-term personal account that supports flexible employment....

Written Answers — Pension Provisions: Pension Provisions (27 Mar 2012)

Michael Noonan: I propose to take Questions Nos. 134 to 136, inclusive, together. The transfer of an occupational pension scheme member's pension fund benefits or a Personal Retirement Savings Account (PRSA) contributor's PRSA assets to an overseas pension arrangement is permitted, subject to the transfer complying with the Department of Social Protection's "Occupational Pension Schemes and Personal...

Seanad: Finance Bill 2012 (Certified Money Bill): Committee and Remaining Stages (22 Mar 2012)

Darragh O'Brien: I want clarification on this section, which relates to the increase in the imputed income to 5% or 6% for approved retirement funds, ARF, or a vested PRSA in excess of €2 million. The previous Government introduced the imputed annual distribution on approved retirement funds and it makes sense. There are also significant changes to section 18, resulting in the reduction of the allowable...

Written Answers — Pension Provisions: Pension Provisions (21 Mar 2012)

Michael Noonan: I understand that the question relates to the transfer of Irish pension funds abroad. The transfer of an occupational pension scheme member's pension fund benefits or a PRSA contributor's PRSA assets to an overseas arrangement is permitted subject to the transfer complying with the Department of Social Protection's "Occupational Pension Schemes and Personal Retirement Savings Accounts...

Protection of Employees (Temporary Agency Work) Bill 2011: Report Stage (22 Feb 2012)

Richard Bruton: ...new provisions generally to Irish employment law. There is no obligation on an employer to provide a pension. The only obligation now on an employer is to ensure that a worker has access to a PRSA into which the employer has no obligation to contribute. We cannot under this provision introduce new far-reaching provisions in Irish labour law. Pension and sick pay are not included...