Eoghan Murphy (Dublin South East, Fine Gael)
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159. To ask the Minister for Finance if the pension levy is tax-deductible for those working in the public service. [54224/13]

Michael Noonan (Limerick City, Fine Gael)
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I assume that the Deputy is referring to the pension-related deduction (PRD) which was legislated for in the Financial Emergency Measures in the Public Interest Act 2009. Public servants, who are members of public service pension schemes, entitled to a benefit under such a scheme or receive payment in lieu of membership of such a scheme, are liable to pay the PRD. The PRD is deductible as an expense in calculating the amount of earnings assessable to income tax under Schedule E for the tax year in which it is paid. However, similar to contributions made towards occupational pension schemes, it is not deductible for Universal Social Charge or Pay Related Social Insurance purposes.