Mary Upton (Dublin South Central, Labour)
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Question 108: To ask the Minister for Finance if a person working in the public sector but not paying into a pension fund and not entitled to a public service pension will be liable for the new pension levy. [8285/09]

Mary Upton (Dublin South Central, Labour)
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Question 114: To ask the Minister for Finance if a person working in the public sector but paying into a private pension scheme for some years will be liable for the new pension levy. [8361/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 108 and 114 together.

The deduction applies to public servants who are employed by or hold an office or position in a public service body and are members of a public service pension scheme, or in receipt of a payment in lieu of membership of a pension scheme. The definition of a "public service pension scheme" is set out in section 1 of the Financial Emergency Measures in the Public Interest Act 2009.

A public servant who is not a member of (or specifically excluded from) a public service pension scheme, as defined in the legislation, or who is not in receipt of a payment in lieu of membership of such a pension scheme will not be subject to the deduction.

If a person is working in the public service, but paying into a private pension scheme for some years, they are liable for the new pension related deduction if they are also a member of a public service pension scheme or are entitled to be a member or are receiving a payment in lieu of membership of such a scheme.