John McGuinness (Carlow-Kilkenny, Fianna Fail)
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652. To ask the Taoiseach and Minister for Defence if the pension being paid to a person (details supplied) is the correct amount; if the tax deductions are correct; and if an examination of the matter will be expedited. [48991/17]

Paul Kehoe (Wexford, Fine Gael)
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The person concerned is in receipt of a Defence Forces occupational pension, the gross rate of which (i.e. before tax) is fully in accordance with the pension scheme rules applicable in his case. However, his Defence Forces pension is liable to income tax and the universal social charge on the same basis as applies generally. These are statutory deductions based on specific instructions issued by the Revenue Commissioners. The relevant PAYE and USC details are shown on his pension payslip.

Since October 2015, the processing and payment of monthly Defence Forces pensions on behalf of the Department of Defence is carried out by the Payroll Shared Services Centre (PSSC), which is part of the National Shared Services Office of the Department of Public Expenditure and Reform. Instructions regarding the deduction of tax are sent directly to the PSSC by the Revenue Commissioners.

If the person concerned has any queries regarding the deduction of income tax or USC from his pension – including the reason his tax credits are changed during the course of a tax year – he is advised to contact his local Revenue office directly, the address of which is shown on his Tax Credit Certificate or on any correspondence received from Revenue.