The pension-related deduction (PRD) was introduced by the previous Government and I am not aware of any commitment about refunds to those on less than €30,000.
However, I am pleased to state that the Government has agreed to the Labour Relations Commission proposals, currently under consideration by the trade unions, which include an undertaking to reduce the rate of PRD on the band from €15,000 - €20,000 of relevant earnings from 5% to 2.5%.
The PRD was introduced by way of the Financial Emergency Measures in the Public Interest Act 2009 and section 13 of that Act provides that I must review the Act each year and cause a written report of my findings to be laid before each House of the Oireachtas, which I have done and will continue to do.