John Ellis
Question:34 Mr. Ellis asked the Minister for Finance if he will give a refund of PRSI to persons who are due refunds of PRSI which is now being charged on teachers' pensions. [10674/97]
Written Answers. - PRSI Refunds.
In cases where there has been an excess deduction of PRSI or levy contributions from an individual, refunds are made by the Revenue Commissioners, on receipt of an application from the individuals concerned to the Collector-General's office, Sarsfield House, Limerick.
I am informed by the Revenue Commissioners that in the case of teacher's pensions, some confusion has arisen in regard to a possible over-deduction of PRSI and levies by the Department of Education, where teachers availed of a group scheme to make additional voluntary contributions for the purpose of enhancing their pension entitlements.
In general, where these contributions are made as part of a group scheme they are not liable to deduction of PRSI or levies. Arrangements entered into by individuals on their own account are not however exempt from PRSI or levies. It appears that PRSI and levies may in fact have been deducted in some cases where deduction was not appropriate.
Any teacher who feels entitled to a refund in respect of additional voluntary contributions or indeed for any other reason should apply to the Collector-General's office. That office will liaise with the Departments of Education and Social Welfare, and deal with each application on its own merits.