Richard Bruton (Dublin North Central, Fine Gael)
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Question 125: To ask the Minister for Finance his views on exempting employer personal retirement savings account contributions from the income levy in view of the fact that he allows an employer to pay money into a pension scheme without the income levy; and if he will make a statement on the matter. [22905/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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This query is similar to Parliamentary Question No. 125, [21099/09] submitted by the Deputy, to which I replied on 26 May last. The income levy applies to all emoluments of an employment including perquisites and taxable benefits-in kind. The income levy liability is calculated before any relief, allowance or credits which may be due under the income tax code. As previously stated, the income levy treatment follows the income tax treatment in both the cases referred to by the Deputy. That position, as set out in my earlier reply, remains unchanged.