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Written Answers — Department of Finance: Pension Provisions (5 Mar 2015)

Michael Noonan: ...may fall foul of the conditions under which a pension scheme was approved by the Revenue Commissioners as an exempt approved scheme or the conditions under which a Personal Retirement Savings Account (PRSA) product received Revenue approval.  This could result in the withdrawal of the approval of an occupational pension scheme in accordance with the provisions of section 772(5) of the...

Written Answers — Department of Finance: Revenue Commissioners Investigations (26 Feb 2015)

Michael Noonan: ...may fall foul of the conditions under which a pension scheme was approved by the Revenue Commissioners as an exempt approved scheme or the conditions under which a Personal Retirement Savings Account (PRSA) product received Revenue approval.  This could result in the withdrawal of the approval of an occupational pension scheme in accordance with the provisions of section 772(5) of the...

Written Answers — Department of Finance: Tax Code (4 Feb 2015)

Michael Noonan: ...of Irish tax legislation may fall foul of the conditions under which the pension scheme was approved by the Revenue Commissioners as an exempt approved scheme or the conditions under which a PRSA product received Revenue approval.  This could result in the withdrawal of the approval of an occupational pension scheme in accordance with the provisions of section 772(5) of the Taxes...

Other Questions: Student Grant Scheme Administration (27 Jan 2015)

Damien English: ...service pension levy is also allowed where it has not already been reflected in the pay figure shown on the person's P60. Pension contributions by means of a personal retirement savings account, PRSA, retirement annuity contract, RAC, or additional voluntary contributions qualifying for tax relief, appearing on a P21 or notice of assessment on the panel showing tax credits, can be...

Written Answers — Department of Finance: Pension Provisions (27 Jan 2015) See 1 other result from this answer

Terence Flanagan: 206. To ask the Minister for Finance the position regarding PRSA accounts (details supplied) in Dublin 5; and if he will make a statement on the matter. [3548/15]

Seanad: Finance Bill 2014: Report and Final Stages (11 Dec 2014) See 2 other results from this debate

Feargal Quinn: I second the recommendation. I welcome the Minister of State to the House again. He must be getting very fond of us. I thank him for his detailed response on my Committee Stage recommendation on PRSAs, personal retirement savings accounts, and USC, universal social charge. I have read its great technical detail but it does not detract from the very fundamental principle that, in the eyes of...

Seanad: Finance Bill 2014: Committee Stage (10 Dec 2014) See 6 other results from this debate

Katherine Zappone: ...It is important to have that technical clarification. I think there is an anomaly here. Is the Minister of State saying that if the Government were to change this, in theory, folks who take out a PRSA - generally lower-paid and part-time workers - could potentially get more benefit or tax relief than those who have occupational pensions? Is that the theory? I wonder if that will...

Written Answers — Department of Social Protection: Community Employment Schemes Funding (10 Dec 2014)

Joan Burton: ...and the individuals concerned as employees must also be considered. Employers (including CE Sponsoring Organisations) are legally obliged to offer access to at least one Standard Personal Retirement Savings Account (PRSA) under the Pension (Amendment) Act 2002. All CE sponsoring organisations were informed of their responsibilities under this Act at that time. It should also be...

Seanad: Finance Bill 2014: Second Stage (4 Dec 2014)

Feargal Quinn: ...have raised before the many problems relating to pensions and what will happen in future. In particular, I wish to raise what has already been discussed, the personal retirement savings accounts, PRSAs. As the Minister of State knows, there had initially been a good take-up of PRSAs, but that rate has fallen significantly in recent years due to changes in legislation that came about for...

Written Answers — Department of Social Protection: Pension Provisions (2 Dec 2014)

Kevin Humphreys: ...recognised when considering pension provision arrangements. Employers (including CE Sponsoring Organisations) are legally obliged to offer access to at least one Standard Personal Retirement Savings Account (PRSA) under the Pension (Amendment) Act 2002. All CE sponsoring organisations were informed of their responsibilities under this Act at that time. It should also be noted that CE...

Written Answers — Department of Finance: Pension Provisions (2 Dec 2014)

Michael Noonan: ..., it is not possible to provide the data requested by the Deputy. Separate tax collection data is available on the tax paid by QFMs on imputed or notional distributions from ARFs and "vested" PRSAs. The deemed or imputed distribution arrangements were introduced in Budget and Finance Act 2006 to encourage drawdowns from ARFs and 'vested' PRSAs (to which the notional distribution...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014) See 2 other results from this debate

Simon Harris: ...rights under that arrangement, or (ii) the approved retirement fund, approved minimum retirement fund (or where the non-member has an approved retirement fund and an approved minimum retirement fund, of both funds)or vested PRSA (or vested PRSAs, where the non-member has more than one vested PRSA), as the case may be, (in this subsection referred to as the ‘fund’), as are...

Written Answers — Department of Social Protection: Community Employment Schemes Administration (19 Nov 2014)

Kevin Humphreys: ...when considering pension provision arrangements. Employers (including CE Sponsoring Organisations) are legally obliged to offer access to at least one Standard Personal Retirement Savings Account (PRSA) under the Pension (Amendment) Act 2002. All CE sponsoring organisations were informed by the Department of their responsibilities under this Act at that time. CE Supervisors may also...

Written Answers — Department of Finance: Tax Yield (18 Nov 2014)

Michael Noonan: I assume the Deputy is referring to the annual rate of imputed distribution applying to Approved Retirement Funds (ARFs) and vested PRSAs which is being reduced next year from 5% to 4% of the value of the assets in the ARF/vested PRSA where the value is €2 million or less and the owner is not aged 70 years or over for the whole of a tax year. Where the owner is aged 70 or over for the...

Written Answers — Department of Social Protection: Pension Provisions (21 Oct 2014) See 1 other result from this answer

Joan Burton: ...recognised when considering pension provision arrangements. Employers (including CE Sponsoring Organisations) are legally obliged to offer access to at least one Standard Personal Retirement Savings Account (PRSA) under the Pension (Amendment) Act 2002. All CE sponsoring organisations were informed of their responsibilities under this Act at that time. It should also be noted that...

Written Answers — Department of Social Protection: Pension Provisions (15 Oct 2014)

Joan Burton: ...when considering pension provision arrangements. Employers (including CE Sponsoring Organisations) are legally obliged to offer access to at least one Standard Personal Retirement Savings Account (PRSA) under the Pension (Amendment) Act 2002. All CE sponsoring organisations were informed by the Department of their responsibilities under this Act at that time. CE Supervisors may also...

Written Answers — Department of Social Protection: Pension Provisions (30 Sep 2014)

Joan Burton: ...recognised when considering pension provision arrangements. Employers (including CE Sponsoring Organisations) are legally obliged to offer access to at least one Standard Personal Retirement Savings Account (PRSA) under the Pension (Amendment) Act 2002. All CE sponsoring organisations were informed by the Department of their responsibilities under this Act at that time. CE Supervisors...

Joint Oireachtas Committee on Public Service Oversight and Petitions: Role and Functions: Pensions Ombudsman (24 Sep 2014)

...and decides complaints and disputes from individuals about their occupational pension schemes, that is, employer-sponsored rather than personal pensions, personal retirement savings accounts, PRSAs, which were also established by the 2002 Act, and trust retirement annuity contracts. These are contracts intended for groups of self-employed people in the same type of employment. For...

Written Answers — Department of Social Protection: Pension Provisions (17 Sep 2014)

Joan Burton: ...the Department is not in a position to authorise such provision. Employers (including CE Sponsoring Organisations) must offer access to at least one Standard Personal Retirement Savings Account (PRSA) under the Pension (Amendment) Act 2002. All CE Sponsoring Organisations were appraised of their responsibilities under this Act. It should also be noted that this Department is not the...

Written Answers — Department of Finance: Tax Exemptions (15 Jul 2014)

Michael Noonan: ...excluded from the scope of the DWT. The categories of persons excluded from DWT under this section include: - Irish resident companies; - pension schemes, managers of approved retirement funds and PRSA administrators; - qualifying employee share ownership trusts; - collective investment funds and exempt unit trusts; - managers of special savings accounts and special portfolio investment...