Noel Grealish (Galway West, Independent)
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153. To ask the Minister for Finance if public sector pension contributions are included in the calculation of item three in table three of the tax expenditure review headed "employees contribution to approved superannuation schemes"; if item two in table three entitled "exemption of employers contributions from employee BIK" encompasses the exemption from employee benefit-in-kind from pension accruals granted by the public employer; and if he will make a statement on the matter. [39262/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I understand that the Deputy has clarified that his question relates to Table 1 of Section 3 of the Report on Tax Expenditures 2016.

I am advised by Revenue that regarding the first item, the employee contributions to approved superannuation schemes does include contributions by employees in the public sector, though this contribution does not include amounts paid in relation to the PRD.

Regarding the second item, employers' contributions to approved superannuation schemes excludes public sector employers as the State does not pay contributions to an employee superannuation scheme in the way that it is carried out in the private sector. So, it follows that as the employers contributions are nil then the cost of exemption of the employers contributions from BIK is also nil. Public sector employers do not fill this section out for public sector employees.