Michael McGrath (Cork South Central, Fianna Fail)
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71. To ask the Minister for Finance the deadline by which pension fund trustees must make payment of this year’s pension fund Levy; and if he will make a statement on the matter. [26793/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the 0.15% stamp duty levy applying in 2015 to the market value, on the valuation date (30 June), of assets under management in pension funds and pension plans approved under Irish tax legislation falls due for payment not later than 25 September 2015.

I am further advised by the Commissioners that the person responsible for payment of the levy is the chargeable person i.e. the trustees or other persons (including insurance companies) with responsibility for the management of the assets of the pension funds or plans concerned.