Joe Costello (Dublin Central, Labour)
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Question 129: To ask the Minister for Finance the number of persons resident in Northern Ireland and working in the Republic of Ireland; the number of such persons who receive a refund of the income levy; the reason they are entitled to a refund; his plans to deal with this anomaly; and if he will make a statement on the matter. [15241/11]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that an estimated 9,600 persons are working in the Republic of Ireland who have given their address as being in Northern Ireland and in respect of whom income tax returns for the tax year 2009 have been received by way of either P35 end-of-year returns filed by employers in respect of their employees or income tax form 11 returns which are required where non-PAYE income is greater than €3,174.

It is not possible to identify from the Revenue records how many of these cases have been in receipt of a repayment of income levy for 2009 or 2010.

However, an individual, whether resident or non-resident, would have qualified for a repayment or exemption of income levy if he or she: - proved to the Revenue Commissioners that his or her income for 2010 did not exceed €15,028; - was able to show that, by virtue of section 45 of the Health Act 1970 or Council Regulation (EEC) No. 1408/71, he or she had full eligibility for services under Part IV of that Act; or - if aged over 65, had an income that did not exceed €20,000/€40,000 per annum for single/married persons respectively. The income levy no longer applies for 2011 and subsequent years and has been replaced by the Universal Social Charge.

Catherine Byrne (Dublin South Central, Fine Gael)
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Question 130: To ask the Minister for Finance if he will explain the effect of the new 0.6% pension levy on defined benefit pension schemes; if this could translate into a 9% cut in pension income for those in receipt of defined benefit pensions; and if he will make a statement on the matter. [15248/11]

Michael Noonan (Limerick City, Fine Gael)
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I cannot say what the precise impact of the pension levy will be on Defined Benefit schemes or other schemes, as this depends on whether and to what extent pension fund trustees and Life Offices decide to pass on the levy to active, deferred and retired members of schemes, given the particular circumstances of the pension funds or pension plans that they are responsible for. In that regard, I take the view that there is scope for the pensions industry to absorb the impact of the levy from fee income and charges and I have written to them in that regard.

While the pension levy provisions in Finance (No 2) Bill 2011, as recently passed by the Dáil, provide an option to insurers and scheme trustees to adjust current or prospective benefits payable under a scheme on foot of the payment of the levy, amendments which I introduced at Committee stage ensure that should that option be taken, it must essentially be applied in an equitable fashion across the different classes of scheme members that could include active, deferred and retired members. In no case may the reduction in an individual member's or class of members benefits exceed the member's or class of members share of the levy on the assets attributable to the scheme's liabilities in respect of the member's or class of members benefits.