Billy Timmins (Wicklow, Fine Gael)
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Question 90: To ask the Minister for Finance if he will put a mechanism in place to address the difficulty that may arise whereby a person making voluntary PRSI contributions may have some years when they have no tax liability and thus make no PRSI payment, which may have an impact on their pension. [16745/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have clarified with the Deputy's office that the issue he refers to involves self-employed individuals who have reckonable income of less than €3,174 in a particular year and consequently are not liable to pay PRSI. Such individuals may be entitled to make voluntary contributions to the Department of Social and Family Affairs under the PRSI system, provided certain conditions are met, but they may not always be aware of this. The Deputy is seeking that a mechanism be put in place whereby these individuals are notified of their possible entitlement to make voluntary contributions, thus protecting their pension entitlements.

The Revenue Commissioners already notify those who are considered to have no net tax liability to contact the Department of Social and Family Affairs about their PRSI contributions. I have asked them to examine the feasibility of the Deputy's request with regard to those individuals who are not liable for PRSI because they are under the €3,174 PRSI threshold but who do submit a return of income to the Revenue Commissioners. I will write further to the Deputy when I receive a response from the Revenue Commissioners.