Denis Naughten (Longford-Roscommon, Fine Gael)
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Question 149: To ask the Minister for Finance the policy of his Department in regard to civil servants who resign or retire with a complement of annual leave untaken; if a civil servant is entitled to receive pay in lieu of the untaken leave; and if he will make a statement on the matter. [38596/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Provisions regarding annual leave in the Civil Service are set out in circulars issued by my Department from time to time. The most recent circular was 27/03 issued in 2003, a copy of which I have arranged to be supplied to the Deputy. Minimum legal entitlements regarding annual leave are determined by the Organisation of Working Time Act 1997, which are reflected as appropriate in Civil Service provisions. In general, Civil Service annual leave arrangements are more beneficial than the minimum requirements provided for in that Act.

Civil Service policy with regard to staff who resign or retire is that every effort should be made to ensure that such officers are facilitated in taking any annual leave entitlement, including carryover leave, in advance of ceasing employment including, for example, the completion of a period of annual leave immediately prior to retirement. Where, despite such efforts, a portion of an officer's annual leave allowance remains untaken at the point of cessation of service, payment at rates specified in circular 27/03 may be made in respect of the untaken portion.