Tom Hayes (Tipperary South, Fine Gael)
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Question 91: To ask the Minister for Finance the agreement in place in relation to taxation and income levy on the gratuity of retained firefighters; the way the health levy is applied to this sum; and if he will make a statement on the matter. [32025/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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In 2008, all serving retained firefighters were given the option of either joining the Local Government Superannuation Scheme (LGSS), which is contributory for all reckonable service, and receiving a pension and lump sum on retirement, or remaining outside the LGSS in order to avail of the existing gratuity arrangements for retained firefighters, which are non-contributory. All retained firefighters appointed since 2008 are also given this option. Retained firefighters who had already retired in 2008 were also offered the option of joining the LGSS on the understanding that they repaid their gratuity and paid contributions on all reckonable service.