John Perry (Sligo-North Leitrim, Fine Gael)
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Question 380: To ask the Minister for Education and Science if the 1% levy and the public service pension levy will be deducted from retrospective payments due to teachers under the Part Time Workers Act 2001, and other moneys due for payment, all of which were earned prior to the introduction of the levies; and if he will make a statement on the matter. [14310/09]

Batt O'Keeffe (Cork North West, Fianna Fail)
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Any retrospective arrears payable to part-time teachers are subject to the income levy in accordance with the personal taxation regulations applicable at the time of payment.

The pension related deduction is applied to all income earned by part-time teachers after the 1st March 2009 who are members of a public service pension scheme.

Therefore, any retrospective arrears payable prior to 1st March 2009 are not subject to the pension related deduction.