Brendan Griffin (Kerry, Fine Gael)
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356. To ask the Minister for Education and Skills the reason a pension entitlement transfer request by a teacher (details supplied) was not answered or processed; if this request can now be processed; and if she will make a statement on the matter. [5008/21]

Norma Foley (Kerry, Fianna Fail)
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I have made enquiries with regard to the case of the person to whom the Deputy refers and wish to provide the following clarification:  At the time of this person’s application for transfer of pension entitlements there were a significant number of such requests on hand and they were being handled in date and priority order.  This person’s case had not yet been actioned by the time of a UK legislative change which resulted in changed policy in 2017.   Historically, the UK’s Qualified Registered Overseas Pension Scheme (QROPS) scheme was a UK facility that enabled transfers, tax-free, from UK pension schemes, to an overseas scheme that was QROPS registered. However budgetary changes that occurred in the UK in 2017 introduced a 25% tax charge, referred to as an overseas transfer charge, that can become payable in respect of the transferred funds to the QROPS schemes, under certain conditions. As part of these changes, managers of overseas pension schemes registering for QROPS are required to sign an undertaking that they would be jointly and severally liable for the overseas transfer charge, should it arise, along with the individual. This requirement of the UK tax authorities remains.  As a result of this change, and following DPER guidance, most Irish public service pension scheme did not (re)register for QROPS, as providing such an undertaking in respect of publicly funded Irish public service schemes effectively amounts to the State guaranteeing an individual’s tax liability. My Department is guided by DPER in this respect and therefore the application was not processed because the mechanism was suspended.  Officials in my Department have made direct contact with the person in question to discuss her position further.