Jack Wall (Kildare South, Labour)
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87. To ask the Minister for Finance further to Parliamentary Question No. 71 of 11 June 2015, if information (details supplied) can determine the entitlements of the person to an increase in the person's pension; and if he will make a statement on the matter. [25467/15]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that tax legislation specifies that the maximum pension an individual may receive from an occupational pension scheme at normal retirement age is restricted to two-thirds of final remuneration. Therefore final remuneration is a key concept in determining the benefits an individual becomes entitled to on retirement. The rules of the pension scheme of which the individual is a member would define the remuneration on which her pension benefits will be calculated and whether or not this lump sum can be included in computing her pension entitlements. All pension benefits are calculated in accordance with the rules of the particular scheme.

In order to establish whether or not the payment in question is reckonable for pension purposes the individual concerned should contact the administrator of the pension scheme of which she is a member.