It is not possible to provide a precise response to the Deputy’s question. Based on the information provided, the situation potentially involves a number of measures to which different rules and policies apply.
Insofar as the potentially relevant measures may apply, the position is as follows:
1. In general, a person employed in the public service in the period in question would have been subject to the pension related deduction (PRD), a deduction from the taxable remuneration of public servants with an entitlement to, or in receipt of, a public service pension. PRD refunds only apply where an individual had no public service pension benefit in the current or any previous public service employment. If the person to whom the question relates was employed in a pensionable capacity or had an entitlement to a public service pension benefit from any public service employment, he would be subject to PRD in accordance with the Financial Emergency Measures in the Public Interest Act 2009. In such circumstances, partial refunds might arise where the individual had not reached relevant thresholds. The individual’s main public service employer is responsible for making such refunds.
2. If that person had an entitlement to a separate public service pension, the pension in payment may have been considered for abatement in accordance with the Pensions Abatement Act 1965.
3. Finally any pensions in payment would have been subject to the public service pension reduction (PSPR), a reduction applicable to public service pensions in accordance with the Financial Emergency Measures in the Public Interest Act 2010.
In the circumstances, I would suggest that, in the first instance, the individual should seek a more detailed explanation from their employer as to the reason for the deduction applied in this case.