Leo Varadkar (Dublin West, Fine Gael)
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Question 360: To ask the Minister for Finance the number of occasions on which his Department has sanctioned or applied for the payment of a pension top-up or discretionary payment on retirement to a staff member of the Department or any agency under their remit in each of the past three years; the amount paid in each case; the position vacated; and if he will make a statement on the matter. [34342/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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There are specific provisions within the Civil Service Superannuation Acts for added years in the following circumstances:

· Retirement before normal pension age with immediate payment of superannuation benefits may be permitted on medical grounds.

· Superannuation benefits may also be paid to a Civil Servant before normal pension age as a consequence of the abolition of his or her post or removal from office to facilitate improvements in the organisation of the Department by which greater efficiency and economy can be affected.

· Completion of term of office as TLAC appointee — Govt Decision S25189

Under the above arrangements the following number of staff retired from my Department in 2007, 2008 and 2009. As the numbers involved are so small any further breakdown by grade as requested would not be appropriate

Department of Finance

Retirement earlier than normal pension age may also occur in the following circumstances. There are no top up provisions in these cases: · Incentivised Scheme for Early Retirement (ISER).

· Arrangements for cost-neutral early retirement which allows staff who are within ten years of their normal pension age to apply for early retirement with immediate payment of their superannuation benefits. The benefits are actuarially reduced to ensure that the early payment is cost-neutral to the Exchequer.

Revenue Commissioners

I am advised by the Revenue Commissioners that the statistics requested by the Deputy with regard to the Office of the Revenue Commissioners are contained in the following table.

Valuation Office

At the time of reply details were unavailable for a small number of bodies under the remit of the Department. Details will be forwarded to the Deputy directly by the bodies concerned.

Leo Varadkar (Dublin West, Fine Gael)
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Question 361: To ask the Minister for Finance the number of staff who have been dismissed for misconduct, poor performance or failing to fulfil the terms of their contract from his Department in each of the past five years; and if he will make a statement on the matter. [34357/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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There have been no dismissals of staff in my Department in the period 2004 to date in 2009.