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Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Insurance Costs for Community Groups: Discussion (24 May 2018)

...doors already this year. That has not spread throughout the country yet but in Donegal there has been a drastic reduction. That will eat into profits. The Property Services Regulatory Authority, PRSA, now regulates us as well. We have to do more book work. Marts are 50 years old. We put up a new office last year and before that we had to put on a new roof. Cattle abuse livestock...

Written Answers — Department of Employment Affairs and Social Protection: Legislative Measures (16 May 2018)

Regina Doherty: ...assurance policy with a company or insurance agency that sells life insurance; or transferring the benefits into another arrangement for the provision of retirement benefits such as, for example, a PRSA or a buyout bond. It must be noted that this is a discretionary provision and the trustees are not compelled to discharge the liability in this way. The wind-up options in section 48(3)(b)...

Community Employment Pension Scheme: Motion [Private Members] (24 Apr 2018)

Andrew Doyle: ...for such employees, even where the companies in question are reliant on State funding. It is open to individual CE supervisors to provide for a pension by way of a personal retirement savings account, PRSA, which all employers are obliged to facilitate. It is not possible, despite what has been said, to confine consideration of this matter to community employment supervisors and...

Written Answers — Department of Finance: Tax Reliefs Data (17 Apr 2018)

Paschal Donohoe: ...To Approved Superannuation Schemes (4) 580.6 618,900 PQ/16596 Exemption of employers' contributions from employee BIK (4) 559 342,100 PQ/16597 Pension Contribution (Retirement Annuity and PRSA) 215 96,200 ‘Employers' Contributions To Approved Superannuation Schemes (4)’, ‘Employees' Contributions To Approved Superannuation Schemes (4)’, ‘Exemption of...

Written Answers — Department of Employment Affairs and Social Protection: Community Employment Schemes Supervisors (29 Mar 2018)

Regina Doherty: ...for funding pension arrangements for such employees even where the companies in question are reliant on State funding. It is open to individuals to make provision for a pension by way of PRSA which all employers are obliged to facilitate. However, it should be noted that the issue of CE supervisors’ pension provision is currently being examined by a Community Sector High Level...

Written Answers — Department of Finance: Tax Code (28 Mar 2018)

Paschal Donohoe: ...consent. In such situations benefits are restricted. In the case of approval of personal pension arrangements such as retirement annuity contracts (RACs) and Personal Retirement Savings Accounts (PRSAs) benefits can be taken from age 60, with early retirement permitted in certain circumstances. In relation to all of these pension arrangements, benefits can be taken at any stage where...

Written Answers — Department of Employment Affairs and Social Protection: Community Employment Schemes Supervisors (20 Mar 2018)

Regina Doherty: ...for funding pension arrangements for such employees even where the companies in question are reliant on State funding. It is open to individuals to make provision for a pension by way of PRSA which all employers are obliged to facilitate. However, it should be noted that the issue of CE supervisors’ pension provision is currently being examined by a Community Sector High Level...

Written Answers — Department of Employment Affairs and Social Protection: Community Employment Schemes Supervisors (21 Feb 2018)

Regina Doherty: ...for funding pension arrangements for such employees even where the companies in question are reliant on State funding. It is open to individuals to make provision for a pension by way of PRSA which all employers are obliged to facilitate. However, it should be noted that the issue of CE supervisors’ pension provision is currently being examined by a Community Sector High Level...

Written Answers — Department of Employment Affairs and Social Protection: Community Employment Schemes Supervisors (17 Jan 2018)

Regina Doherty: ...for funding pension arrangements for such employees even where the companies in question are reliant on State funding. It is open to individuals to make provision for a pension by way of PRSA which all employers are obliged to facilitate. My Department was neither party to or bound by the Labour Court Recommendation (LCR19293). Nevertheless, it should be noted that the issue of CE...

Leaders' Questions (13 Dec 2017)

Leo Varadkar: -----by paying into a pension fund or a personal retirement savings account, PRSA, and that, of course, is what public servants do. If one is a teacher or a civil servant and one works for the public service, one makes contributions to the public pension fund.

Written Answers — Department of Employment Affairs and Social Protection: Community Employment Schemes Supervisors (13 Dec 2017)

Regina Doherty: ...are reliant on State funding and the Department was neither party to or bound by the Labour Court Recommendation (LCR19293). It is open to individuals to make provision for a pension by way of PRSA which all employers are obliged to facilitate. Nevertheless, it should be noted that the issue of CE supervisors’ pension provision is currently being examined by a Community Sector...

Written Answers — Department of Employment Affairs and Social Protection: Community Employment Schemes Supervisors (12 Dec 2017)

Regina Doherty: ...for funding pension arrangements for such employees even where the companies in question are reliant on State funding. It is open to individuals to make provision for a pension by way of PRSA which all employers are obliged to facilitate. Nevertheless, it should be noted that the issue of CE supervisors' pension provision is currently being examined by a Community Sector High Level...

Written Answers — Department of Finance: Tax Code (6 Dec 2017)

Paschal Donohoe: I am advised by Revenue that in relation to Retirement Annuity Contracts (RACs) and Personal Retirement Savings Accounts (PRSAs), Part 30 of the Taxes Consolidation Act 1997 provides that individuals may draw down a maximum retirement lump sum of 25% of the accumulated value of their RAC or PRSA generally from age 60, but not later than age 75. For PRSAs linked to occupational pension schemes...

Written Answers — Department of Employment Affairs and Social Protection: Community Employment Schemes Operation (5 Dec 2017)

Regina Doherty: ...for funding pension arrangements for such employees even where the companies in question are reliant on State funding. It is open to individuals to make provision for a pension by way of PRSA which all employers are obliged to facilitate. Nevertheless, it should be noted that the issue of CE supervisors’ pension provision is currently being examined by a Community Sector High...

Written Answers — Department of Employment Affairs and Social Protection: Community Employment Schemes Supervisors (29 Nov 2017)

Regina Doherty: ...for funding pension arrangements for such employees even where the companies in question are reliant on State funding. It is open to individuals to make provision for a pension by way of PRSA which all employers are obliged to facilitate. Nevertheless, it should be noted that the issue of CE supervisors’ pension provision is currently being examined by a Community Sector High...

Written Answers — Department of Employment Affairs and Social Protection: Community Employment Schemes Supervisors (23 Nov 2017)

Regina Doherty: ...for funding pension arrangements for such employees even where the companies in question are reliant on State funding. It is open to individuals to make provision for a pension by way of PRSA which all employers are obliged to facilitate. Nevertheless, it should be noted that the issue of CE supervisors’ pension provision is currently being examined by a Community Sector High...

Topical Issue Debate: Pensions Legislation (21 Nov 2017)

Regina Doherty: ...assurance policy with a company or insurance agency that sells life insurance; or transferring the benefits into another arrangement for the provision of retirement benefits such as, for example, a PRSA or a buyout bond. It must be noted that this discretionary provision and the trustees are not compelled to discharge the liability in this way. The wind-up options in section 48(3)(b) are...

Written Answers — Department of Employment Affairs and Social Protection: Community Employment Schemes Supervisors (21 Nov 2017)

Regina Doherty: ...for funding pension arrangements for such employees even where the companies in question are reliant on State funding. It is open to individuals to make provision for a pension by way of PRSA which all employers are obliged to facilitate. Nevertheless, it should be noted that the issue of CE supervisors’ pension provision is currently being examined by a Community Sector High...

Written Answers — Department of Public Expenditure and Reform: Pension Provisions (16 Nov 2017)

Paschal Donohoe: ...and subject to Revenue and any other relevant regulatory constraints, pensionable public servants may be able to augment their retirement income by contributing to a Revenue-approved AVC Scheme or AVC PRSA, entered into at full cost to themselves with an insurance provider.  Participation in AVC Schemes, some of which are affiliated with trade unions, or an AVC PRSA arrangement is a...

Written Answers — Department of Employment Affairs and Social Protection: Pensions Legislation (16 Nov 2017)

Regina Doherty: ...Purchase of an approved assurance policy with a company or insurance agency that sells life insurance; 3. Transfer the benefits into another arrangement for the provision of retirement benefits (e.g. PRSA). The Taxes Consolidation Act sets out the circumstances in which retirement benefit schemes are to be approved by the Revenue Commissioners for tax purposes. Section 772 sets out...

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