Dan Neville (Limerick West, Fine Gael)
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Question 79: To ask the Minister for Health and Children her plans regarding people who will take retirement after working with the Health Service Executive; if their lump sum will be taxed; and if she will make a statement on the matter. [18370/09]

Mary Harney (Dublin Mid West, Progressive Democrats)
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In general, persons retiring from the Health Services Executive are entitled to receive the pension and lump sum provisions applicable to their relevant superannuation scheme. Incentivised Scheme for Early Retirement (ISER) provisions will be covered by a Circular to issue shortly. At present, lump sums are not subject to income tax. I understand the Commission on Taxation, which is to report to the Minister for Finance later this year, is examining this matter.