The "pension levy" or pension-related deduction (PRD) was introduced with effect from 1 March 2009 via the Financial Emergency Measures in the Public Interest Act 2009. Under the Act the deduction is calculated by reference to ‘remuneration'. Remuneration for this purpose is defined at section 1 of the Act as "emoluments to which Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 applies or is applied and payable by or on behalf of a public service body to a public servant for his or her services as a public servant." This definition includes non-pensionable pay including overtime, allowances and benefit-in-kind.