Written Answers Nos. 267-291
267. Deputy Tom Fleming asked the Minister for Finance his plans to exempt the €500 levy payable for the export of second-hand cars to the United Kingdom given that this charge is a deterrent to this market and especially as there is a huge demand for these older vehicles in the United Kingdom; and if he will make a statement on the matter. [34430/15]
View answerAs the Deputy is aware, section 135D(4)(b) of the Finance Act 1992 currently provides that an administration charge of €500 is deducted from the amount of Vehicle Registration Tax (VRT) refunded upon the export of a passenger motor car under the VRT Export Repayment Scheme.
I introduced the Vehicle Registration Tax Export Repayment Scheme in the Finance Act 2012 to provide for a repayment of VRT upon the export of a passenger motor car from the State. Up until the introduction of this Scheme individuals exporting vehicles had no way of recouping the residual VRT contained in the vehicle. An administration charge of €500 was initially necessary in order to recoup the significant investment necessary in setting up the technological platforms for operating the refund scheme and the interface with the third party to which the export examinations have been outsourced.
However, as I have said before, now that the necessary systems are in place and the scheme is operating effectively, I believe that there is an opportunity to reconsider the level of the charge with a view to a reduction in the context of this year's Finance Bill process. I have instructed my officials to examine the level at which the administration charge is set. Any new rate at which the administration charge may be set must continue to reflect the significant ongoing administrative and enforcement costs of the Scheme.
268. Deputy Róisín Shortall asked the Minister for Finance the annual tax savings and costs to the State if the standard fund threshold were to be changed from €2 million to €1.2 million; €1.4 million; €1.6 million; €1.8 million; €2 million; and €2.4 million. [34443/15]
View answer269. Deputy Róisín Shortall asked the Minister for Finance the annual tax savings to the State if, when computing the standard fund threshold for members with defined benefit pensions, post 1 January 2014 conversion factors were to be applied to all pensions, and not just the portion accrued after that date. [34444/15]
View answer286. Deputy Finian McGrath asked the Minister for Finance the estimated yield to the Exchequer if the standard fund threshold was decreased from €2 million to €1 million; and if he will make a statement on the matter. [34722/15]
View answerI propose to take Questions Nos. 268, 269 and 286 together.
The SFT is the maximum allowable pension fund on retirement for tax purposes which was introduced in Budget and Finance Act 2006 to prevent over-funding of pensions through tax-relieved arrangements. The threshold was initially set at €5 million, which was subsequently reduced to €2.3 million in 2010 and further reduced in Budget 2014 and Finance (No 2) Act 2013 to €2 million with effect from 1 January 2014.
Information on the numbers and values of individual pension funds or on individual accrued benefits in pension schemes are not generally required to be supplied to either the Revenue Commissioners or to my Department by the administrators of pension schemes and personal pension arrangements. The estimate of the yield of €120 million in 2014 and in a full year arising from the changes to the SFT regime introduced in Finance (No 2) Act 2013 was arrived at following considerable internal work over a period by my Department involving, among other things, data gathering and consultation with private sector sources relating to the specific changes to be made. There is no readily available underlying data or methodology on which to base reliable estimates of the savings that would arise from further changes to the SFT of the scale envisaged in the questions.
I should explain that the valuation factors to be used for establishing the capital value of defined benefit (DB) pension rights at the point of retirement for SFT purposes, and which accrue after 1 January 2014, were changed by Finance (No 2) Act 2013 from the previous single factor of 20 to a range of higher age-related valuation factors that vary with the individual's age at the point at which the pension rights are drawn down. The higher factors range from 37 for defined benefit pension entitlements drawn down at age 50 or under to a factor of 22 for pensions drawn down at age 70 or over.
This change was introduced in response to the major criticism levelled at the SFT regime that the fixed rate conversion factor of 20:1 used up to 1 January 2014 was inequitable relative to defined contribution pension arrangements, given the higher market annuity rates that those with defined contribution (DC) arrangements could face if they were to purchase annuities. The move to higher age-related factors that vary according to the individual's age at the point the benefits are drawn down will substantially improve the equity between DC and DB arrangements and as between those who retire at younger ages and those who retire later in life.
Based on legal advice regarding the protection of pension rights, the higher valuation factors apply to DB pension entitlements accruing after 1 January 2014. The impact of the higher valuation factors on the SFT regime for DB scheme members will depend on a number of things including, for example, the choices made by affected individuals about their continued accrual of pension entitlements (where that choice is available) and the age at which they decide to draw down their pension entitlements. Since my Department or the Revenue Commissioners can have no information on these choices or on the accrued pension entitlements of such individuals as at 1 January 2014, or indeed generally, I am not in a position to provide the costing requested in the question about the application of post 1 January 2014 conversion factors.
270. Deputy Peadar Tóibín asked the Minister for Finance the residential properties and development land in the ownership of the banks of which the State is a shareholder; if he will detail the availability of both categories by county; the steps taken to use these assets to alleviate the housing emergency; and the timescales for the delivery of these steps and plans. [34491/15]
View answerAs the deputy may be aware, the three Irish banks in which the state is a shareholder do not seek to hold on to property assets for any substantial period of time. In cases where a bank becomes the mortgagee in possession of a residential asset the banks seek to bring the residential asset to the market as quickly as possible.
With regard to AIB, the bank has informed me that as of the end of August 2015, AIB was the mortgagee in possession in respect of 560 residential assets of which 230 were sale agreed with purchasers. The remaining 330 residential assets are either currently on the market or being prepared to put on the market. Of these 330 residential assets remaining for sale, circa 23% of them are located in the Dublin area with the rest spread throughout the country with no material concentration in any specific location or county. AIB works with the Housing Agency in respect of properties in which it is the mortgagee in possession that may be suitable for their requirements. The bank is mortgagee in possession in respect of a minimal amount of land assets with no concentration in any given location and no land capable of being developed for multiple housing units.
Similarly, at the end of September 2015, I have been informed that PTSB is the mortgagee in possession in respect of 402 residential assets of which 72 are sale agreed with purchasers, 149 residential assets are on the market for sale, 13% of them are located in the Dublin area with the rest spread throughout the country with no material concentration in any specific county. The remaining 181 are being prepared for sale. PTSB also works with the Housing Agency where appropriate. PTSB is also mortgagee of minimal land assets and no land capable of being developed for multiple housing units.
Bank of Ireland, in which the state has a shareholding of 13.95%, has indicated that all required declarations to the market in relation to assets held by the Bank of Ireland Group can be found in their Annual Report for 2014, which can be found on the company's website: https://www.bankofireland.com/fs/doc/wysiwyg/boi-annual-report-2014.pdf.
271. Deputy Pearse Doherty asked the Minister for Finance if, during its investigation into tracker mortgages in the banking sector, the Central Bank of Ireland has identified potential breaches of contracts by other banks, apart from Permanent TSB; and if he will make a statement on the matter. [34503/15]
View answerThe Central Bank has informed me that, in line with their risk-based approach to supervision, their engagement with lenders has been intrusive in relation to lenders' treatment of tracker mortgage borrowers. The Central Bank has identified and pursued a number of lender-specific issues in relation to transparency for consumers, who opted to switch from their tracker rates or who had the right to revert to a tracker rate at the end of a fixed rate period. Their work in this area has resulted in the use of supervisory powers, including the Administrative Sanctions Procedure, redress and compensation schemes for those people who suffered detriment or loss as a result of their lenders' practices.
Notwithstanding the considerable work undertaken to ensure consumers are appropriately protected, the Central Bank has informed me that they remain concerned that there may be other tracker-related issues which could be impacting on consumers across the system. In this regard, they are currently engaging closely with a number of lenders on points of concern relating to their ability to demonstrate that they have acted in the best interests of their tracker mortgage customers, with a number of lenders currently undertaking their own internal reviews. The Central Bank has also been engaging with consumer groups as well as the Financial Services Ombudsman to help inform their future work.
On 2 October, the Central Bank announced that they had decided that a broader examination of tracker-related issues covering, among other things, transparency of communications with and contractual rights of tracker mortgage borrowers, was warranted. The Central Bank has commenced this examination. I also understand that they have written to lenders notifying them of this.
272. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Questions Nos. 346 and 347 of 22 September 2015, the position regarding frozen funds in circumstances where the person or organisations linked to those funds are never de-listed or likely to be de-listed. [34514/15]
View answer273. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Questions Nos. 346 and 347 of 22 September 2015, if he has proposed or will support a proposal at European Union or United Nations level to allow some of these frozen funds to be released to help in the management of the refugee crisis, for example; and if he will make a statement on the matter. [34515/15]
View answerI propose to take Questions Nos. 272 and 273 together.
The EU implements restrictive measures autonomously at an EU level or as a result of resolutions of the Security Council of the United Nations through the publication of EU Regulations. The objective in adopting sanctions is to bring about a change in policy and/or behaviour by the target of the restrictive measures. The EU and UN increasingly use targeted financial sanctions which have specific, stated objectives, one of which is the prevention of terrorist financing. Targeted financial sanctions aim to minimise the consequences for those not responsible for the actions that have triggered the imposition of sanctions.
Once a person or entity is listed through an EU Regulation, funds or other assets should be frozen without delay and not made available, directly or indirectly, to that sanctioned individual or entity. As outlined in response to Parliamentary Questions No.s' 346 and 347 of 22 September 2015, a process of de-listing must occur to remove a person or entity from the sanctioned list and only at that point can frozen funds be released. In this circumstance, Ireland remains ready to respond speedily to any amending EU Regulations that may take into account a de-listing.
It should be noted that financial restrictive measures do not involve a change in ownership of the frozen funds and economic resources; as the resources remain in the ownership of the designated person or entity, they are not available for 'release'.
274. Deputy Thomas P. Broughan asked the Minister for Finance the discussions that have taken place between his Department, the Central Bank of Ireland, the regulatory authority and the Professional Insurance Brokers Association regarding the planned increase in levies payable by insurance broker intermediaries. [34533/15]
View answerEvery year, in order to cover the costs of financial regulation, the Central Bank prescribes levies to be paid by entities subject to such regulation. In August of this year, the Central Bank of Ireland met with industry representative bodies, including the Professional Insurance Brokers Association (PIBA), to advise them of proposed levies, rates and bands for 2015. This is part of the Bank's normal annual communications process in which proposed levies, subject to Ministerial approval, are pre-notified to industry bodies.
PIBA requested a further meeting with the Central Bank to discuss their concerns over the increase in 2015's proposed levy rates. Officials from the Central Bank held discussions with PIBA representatives on the 14th and 22nd September. On 30th September, the Central Bank contacted PIBA by phone to notify them of a change in the calculation of the proposed levy, details of which were published on the Central Bank's website that day. This change in calculation partially mitigates the proposed increases.
On 30th September, officials from my Department met with industry representatives, including PIBA, in order to hear their concerns on the proposed increase in levies payable by their members.
Under Section 32D of the Central Bank Act 1942, the Central Bank is required to seek my approval for the Regulations prescribing these levies. I have not yet made any decision under Section 32D on the 2015 levies that will be applied by the Central Bank.
275. Deputy Thomas P. Broughan asked the Minister for Finance his views on the 40% increase in levies payable by insurance broker intermediaries; and if he will make a statement on the matter. [34534/15]
View answerEvery year, in order to cover the costs of financial regulation, the Central Bank prescribes levies to be paid by entities subject to such regulation. The Central Bank had briefed industry representatives, including those from the intermediary sector, that it was proposing increases of up to 40% in the levies payable by firms in the intermediary sector. The Central Bank's original proposal has since been revised to partially mitigate those increases, as per a statement of 30th September published on the Central Bank's website.
Under Section 32D of the Central Bank Act 1942, the Central Bank is required to seek my approval for the Regulations prescribing these levies. I have not yet made any decision under Section 32D on the 2015 levies that will be applied by the Central Bank. However, it is important to note that a robust regulatory environment benefits the financial services industry by promoting stability, a level playing field and facilitating prudent development and innovation. A well regulated financial services sector also benefits consumers, industry, and the economy at large. In order to ensure a well regulated financial services sector the Central Bank must be sufficiently resourced, particularly in terms of staff who are key to an effective regulatory regime.
Officials from my Department met with intermediary industry representatives on 30th September in order to hear their concerns on the proposed increase in levies payable by their members. I will be taking all of the above factors, into consideration in my deliberations on the approval of the Regulations.
276. Deputy Brendan Griffin asked the Minister for Finance the number of public house licences in the €0 to €190,000 bracket; the amount that these pubs pay individually per year; the total amount received from these licences per year; and if he will make a statement on the matter. [34542/15]
View answer277. Deputy Brendan Griffin asked the Minister for Finance the number of public house licences in the second €190,001 plus bracket; the amount that these pubs pay individually per year; the total amount from these licences per year; and if he will make a statement on the matter. [34543/15]
View answer278. Deputy Brendan Griffin asked the Minister for Finance the percentage of public house licences in each turnover bracket; and if he will make a statement on the matter. [34544/15]
View answerI propose to take Questions Nos. 276 to 278, inclusive, together.
I am advised by the Revenue Commissioners as regards 2014 in respect of the relevant turnover bands for public house licences, the duty payable in respect of each band, the number of licences issued in each turnover band and the amount of duty paid in each of the turnover bands is as set out in the following table.
|
Turnover Bands |
Duty |
Number of Publican Licences Issued |
Percentage |
Total Duty Paid |
|
Under €190,500 |
€250 |
4,327 |
53% |
€1,081,750 |
|
€190,500 to €380,999 |
€505 |
1,936 |
24% |
€977,680 |
|
€381,000 to €634,999 |
€1,140 |
808 |
10% |
€921,120 |
|
€635,000 to €952,499 |
€1,775 |
470 |
6% |
€834,250 |
|
€952,500 to €1,269,999 |
€2,535 |
229 |
3% |
€580,515 |
|
€1,270,000 or more |
€3,805 |
342 |
4% |
€1,301,310 |
|
Total |
|
8,112 |
100% |
€5,696,625 |
The number of public house licences issued respect of public houses with a turnover in excess of €190,500 was 3,785 and the total amount paid by these licensees was €4,614,875.
280. Deputy Marcella Corcoran Kennedy asked the Minister for Finance if Allied Irish Bank and Bank of Ireland, in order to meet their contractual obligations with the Strategic Banking Corporation of Ireland, must apply a minimum or maximum percentage reduction on business loan interest rates to small and medium enterprise applicants; and if he will make a statement on the matter. [34593/15]
View answerThe Strategic Banking Corporation of Ireland (SBCI) launched its first product programme on the 19th February 2015 and lending commenced on the 9th March 2015 through two On-Lending Partners, Bank of Ireland and Allied Irish Bank Plc.
An initial sum of €400m has been allocated between Bank of Ireland and AIB for lending to SMEs. The SBCI provides the same low cost pricing of funds to all its On-Lending Partners. While the On-Lending Partners may use different pricing approaches, the SBCI ensures that the financial advantage of the lower cost funding obtained by the On-Lenders is fully passed on through the SBCI loans provided to eligible SMEs.
The SBCI's on lending partners commit under the terms of their facility agreements to pass on the financial advantage arising from the discounted funding provided by the SBCI to their SME clients.
The SBCI operates detailed monitoring processes to ensure that the full financial advantage is passed on to SMEs. The SBCI places no maximum on the discount to be passed on to SMEs and On-Lending institutions are free to discount further the rates they offer to SMEs.
281. Deputy Michael McGrath asked the Minister for Finance in order to qualify for the foreign earnings deduction, if the person concerned must be employed directly by a company, or will a sole trader or contractor qualify for the scheme; and if he will make a statement on the matter. [34596/15]
View answerThe Foreign Earnings Deduction, as provided for in section 823A of the Taxes Consolidation Act 1997, applies to income from an office or employment, part of the duties of which are performed in a relevant state, as defined in that section.
It is not a requirement that an employer be a company in order for the relief to apply. However, sole traders or self employed contractors may not avail of the relief as they are self employed individuals and, as such, do not hold an office or employment.
282. Deputy Brendan Griffin asked the Minister for Finance if he will liaise with the Revenue Commissioners on a matter (details supplied) regarding concerns that legislation is being incorrectly interpreted; and if he will make a statement on the matter. [34600/15]
View answerSection 216A of the Taxes Consolidation Act 1997 provides for the rent-a-room scheme. This scheme was introduced in Finance Act 2001 as an incentive to encourage individuals to let rooms in their principal private residence in order to bring about an increase in the availability of rental accommodation, particularly, but not exclusively, for the student sector. It is available in all parts of the country. Extending the scheme to allow its use for short term guest accommodation, would not contribute to the achievement of the socio-economic objectives for which the scheme was introduced.
I would point out that the provision of guest accommodation has never qualified for relief under this scheme. The Revenue operational manual has clearly stated that income from the provision of accommodation to occasional visitors for short periods does not qualify, as visitors use the accommodation as guest accommodation rather than for residential purposes. Following the entry of AirBnB and others into the short-term accommodation market, Revenue issued an eBrief in February 2015 which amended the operational manual to further clarify that accommodation provided through online booking sites is considered to be guest accommodation. A copy of the operational manual can be accessed on the Revenue website at: http://www.revenue.ie/en/about/foi/s16/income-tax-capital-gains-tax-corporation-tax/part-07/07-01-32.pdf.
Any question relating to the charging of income tax is a matter for Revenue. In this regard, the Commissioners advise that property owners who receive income from the provision of occasional guest accommodation should make a return of their taxable profits to Revenue and pay the resultant income tax, if any, under self-assessment rules in the normal manner.
283. Deputy Brendan Griffin asked the Minister for Finance if surfing lessons will be subject to the 9% rate of value added tax, given that it is a tourism service; and if he will make a statement on the matter. [34661/15]
View answerI am advised by the Revenue Commissioners that a change in VAT rates must be in compliance with the EU VAT Directive (Council Directive 2006/112/EC). That Directive generally provides that supplies of goods and services be chargeable to VAT at the standard rate but that lower rates are permitted in very limited circumstances. Article 98 of the Directive provides that reduced rates may apply to supplies of goods and services in the categories set out in Annex III to the Directive. As the provision of surf lessons is not specified in the Annex there is no scope for either of the reduced rates to be applied to the supply of surf lessons. The provision of surf lessons that are purely recreational in nature are, therefore, liable to VAT at the standard rate, currently 23%. However, surf lessons that are provided in the manner of vocational training or retraining that may lead to a recognised qualification as a surf instructor may benefit from VAT exemption.
284. Deputy Finian McGrath asked the Minister for Finance the estimated cost if the 3.5% universal social charge rate was decreased to 3% for persons earning between €12,012.01 and €17,576 per year; and if he will make a statement on the matter. [34719/15]
View answer285. Deputy Finian McGrath asked the Minister for Finance the estimated cost if the 7% universal social charge rate was increased to 8% for persons earning over €70,044 per year; and if he will make a statement on the matter. [34720/15]
View answerI propose to take Questions Nos. 284 and 285 together.
With regard to the estimated cost of decreasing the Universal Social Charge from 3.5% to 3% for earners between €12,012.01 and €17, 576, I am advised by the Revenue Commissioners that a Pre-Budget 2016 Ready Reckoner is available on the Revenue Statistics webpage at http://www.revenue.ie/en/about/statistics/ready-reckoner.pdf. This Reckoner shows a wide range of information including a number of indicative changes to USC rates and thresholds. While the Ready Reckoner does not show all of the specific costing requested by the Deputies, other changes can be estimated broadly on a pro-rata (or straight-line) basis with those displayed in the Reckoner.
In relation to the estimated yield of increasing the 7% Universal Social Charge to 8% for those earning over €70,044, I note that the rate for earners over €70,044 is already 8%. The Deputy may wish to note that the Ready Reckoner provides an estimated yield for a further 1% increase in the 8% rate to 9%, should this be of interest.
All figures provided in the Ready Reckoner are estimates for 2016 incomes from the Revenue tax forecasting model using latest actual data for the year 2013, adjusted as necessary for income, self-employment and employment trends in the interim. They are provisional and may be revised.
287. Deputy Dominic Hannigan asked the Minister for Public Expenditure and Reform the work that will be carried out in an area (details supplied) in County Meath to prevent further flooding; and if he will make a statement on the matter. [34187/15]
View answerThe area concerned does not form part of any Arterial Drainage Scheme which would fall under the remit of the Office of Public Works (OPW) under the 1945 Arterial Drainage Act. The OPW therefore has no responsibility for the flooding in the area, nor any authority to carry out any works there.
Local flooding issues are a matter, in the first instance, for each Local Authority to investigate and address, and Meath County Council may carry out flood mitigation works using its own resources.
The Office of Public Works operates a Minor Flood Mitigation Works and Coastal Protection Scheme. This administrative Scheme's eligibility criteria, including a requirement that any measures are cost beneficial are published on the OPW website, www.opw.ie. It is not available for repair of damaged infrastructure or for maintenance of existing flood defence or coastal protection assets. It is open to the Council to submit a funding application under the Scheme. Any application received will be considered in accordance with the scheme eligibility criteria and having regard to the overall availability of resources for flood risk management.
288. Deputy Charlie McConalogue asked the Minister for Public Expenditure and Reform if he will expedite a number of reports commissioned by the Office of Public Works regarding flooding in County Donegal; and if he will make a statement on the matter. [34473/15]
View answerRamelton is one of the 300 locations nationwide that are being assessed under the Office of Public Works' (OPW) Catchment Flood Risk Assessment and Management (CFRAM) Programme, the purpose of which is to implement the EU Floods Directive and national flood policy. Ramelton is an area for further assessment (AFA) within the North West – Neagh Bann (NW-NB) CFRAM project.
The Programme, which is being undertaken by engineering consultants on behalf of the OPW working in partnership with the Local Authorities, involves the production of predictive flood risk and hazard mapping for each location, the development of preliminary flood risk management options and flood risk management plans.
The Plans which are schedule for completion by the end of 2016 will set out the feasible measures to address the assessed predictive flood risk for Ramelton.
Further information on the NW-NB study is available on the study website: www.northwestcframstudy.ie.
289. Deputy Gabrielle McFadden asked the Minister for Public Expenditure and Reform when funding will be allocated to complete the flood prevention works at Meelick in County Offaly; and if he will make a statement on the matter. [34553/15]
View answerThe area of Shannon Harbour, including Banagher and Meelick, is one of 300 areas nationwide that is being assessed under the Office of Public Works' (OPW) Catchment Flood Risk Assessment and Management (CFRAM) Programme the purpose of which is to implement the EU Floods Directive and national flood policy. The Programme involves the production of predictive flood risk and hazard mapping for each location, developing preliminary flood risk management options and producing flood risk management plans. Under the Shannon CFRAM Study, draft predictive flood maps for the Shannon Harbour area, including Banagher and Meelick, have been produced and were the subject of a Public Consultation Day in Shannon Harbour on 10th February 2015. The flood maps will be finalised following a national public consultation scheduled to be held later in 2015. Work on the development of preliminary flood risk management options for the Shannon Harbour area, including Banagher and Meelick, is underway. Local public consultation on the Preliminary Options will take place during the coming months. Further information is available on the Shannon CFRAM Study website www.shannoncframstudy.ie.
290. Deputy Finian McGrath asked the Minister for Public Expenditure and Reform the number of requests received from the Revenue Commissioners seeking funding for the purchase of additional equipment and resources in 2015 to date; the number of these requests that have been approved, are pending or were refused; and if he will make a statement on the matter. [34721/15]
View answerThe Revenue Commissioners and my Department are engaged in ongoing discussions in regard to the Commissioners' own resource requirements for 2016 and subsequent years. These discussions are taking place in the context of the finalisation by the Government of the Estimates for Public Services 2016.
291. Deputy Thomas P. Broughan asked the Minister for Public Expenditure and Reform the key changes which were made to the Civil Service widow's and orphan's superannuation scheme since the early 1980s; the rationale for those changes; and if he will make a statement on the matter. [34013/15]
View answerIn general, all civil servants are members of a superannuation Main Scheme, and a large proportion are also members of an associated Spouses' and Children's Pension Scheme. The Main Scheme covers pension entitlements (where eligible) for the member only; the Spouses' and Children's Pension Scheme covers entitlements for the spouse and children of a member.
As schemes were introduced, membership was optional for staff serving at the time, but, in general, membership of main schemes and Spouses and Children's schemes are now compulsory. There are two Main Schemes in the civil service - the Superannuation Scheme for Established Civil Servants and the Superannuation Scheme for Non-established State Employees.
Within the Established Scheme, there are non-contributory members (generally appointed before 6 April 1995) and contributory members (generally appointed on or after 6 April 1995). Within the Non-Established Scheme all members are non-contributory and the pension is 'co-ordinated' with the social insurance old age contributory pension.
There are two separate Spouses' and Children's Pension Schemes, one for Established Staff and one for Non-Established Staff. Within each Scheme there are two further categories (i) the Original Scheme and (ii) the Revised Scheme. For Established Staff the Original Scheme was introduced for male staff in 1968 and for female staff in 1981, and the Revised Scheme was introduced for all staff in 1984. For Non-Established Staff the Original Scheme was introduced for male staff in 1978 and the Revised Scheme was introduced in 1986, at which time membership was extended to female staff.
When the Original Scheme was introduced, all eligible staff serving at the time of its introduction were given an option to join. When the Revised Scheme was introduced it replaced the Original Scheme and applied automatically to all people recruited after its introduction. Again, all eligible staff serving at the time of the introduction of the Revised Scheme were given an option to join (regardless of whether they had been members of the Original Scheme). Therefore, depending on the date of appointment, and depending also on any membership options the employee may have exercised in the past, an employee may be a member of the Original or the Revised Scheme or of neither.
The main differences between the Original and the Revised Scheme are that the revised scheme covers marriages after retirement (the original scheme did not) and a broader category of eligible children. Where a member was unmarried at the time of retirement, the original scheme provided for a refund of some or all the contributions paid by that member.
The Civil Partnership and Certain Rights of Co-habitants Act, 2010 extended the definition of a spouse to include civil partner and the Marriage Equality Bill 2015, when enacted, will give effect to the recent referendum on marriage equality.
