Emmet Stagg (Kildare North, Labour)
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Question 121: To ask the Minister for Health and Children the reason a person (details supplied) in County Kildare is subject to the pension levy despite the fact that they will derive no benefit from a pension. [21741/09]

Mary Harney (Dublin Mid West, Progressive Democrats)
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The Financial Emergency Measures in the Public Interest Act, 2009 provides for a deduction to be made from remuneration of public servants. This employment is in a public sector body and the employee is a public servant for the purposes of the legislation. Where an individual's contract of service is terminated without the employee having two years pensionable service, the deduction will be refunded in the same manner as superannuation contributions where minimum preserved benefits are not accrued - section 6 of the Act refers.