I am advised by Revenue that the rationalisation and integration of General Service and Departmental Taxes grading structures in Revenue followed an extensive industrial relations negotiation and communications process more than 18 years ago, in the lead-up to Integration Day on 1 January 2003. In the period prior to Integration Day, Revenue engaged in very extensive communications with staff and their representatives.
Explanatory documents setting out the final integration proposal offer; Frequently Asked Questions; the draft proposed Memorandum of Understanding between IMPACT trade union and Revenue to be read in conjunction with and as part of the proposed agreement on Integration; along with a letter from the then Chairman of Revenue that was previously provided to the Deputy, were all published on RevNET, Revenue’s intranet. These explanatory documents were also sent by email to all staff and in line with normal Revenue procedure, were issued to all staff who were at that time availing of Special Leave and other statutory entitlements such as Maternity Leave.
Impact Memorandum
Table 2
Table B
I am advised by Revenue that included in all explanatory documentation was the provision that only officers serving in Revenue on Integration Day would be entitled to benefit from the Integration Agreement. The following is provided in summary, for ease of reference:
Section 10 of the final integration proposal offer provided as follows:
“10.1 The promotions/upgradings and payments under this negotiated Agreement are solely in the context of and in recognition of the unique circumstances arising for officers serving in Revenue on Integration Day. It is accepted by all parties to this Agreement that only officers serving in Revenue on Integration Day will be entitled to benefit from these promotions/upgradings and payments and that these promotions/upgradings and payments have no relevance or significance whatsoever, and cannot be referred to, in any other context or for any other purpose.”
Page 3 of the Frequently Asked Questions document provided as follows:
“ Who will be eligible to receive APTHs?
All Officers in the grades covered by the agreement who are serving on I Day and who are not selected for promotion/upgrading under this package will be eligible for payment of the APTH.”
Section 9 of the draft proposed Memorandum of Understanding between IMPACT trade union and Revenue provided as follows:
“9.1 The Union confirms that it will not seek any benefits under Integration for officers who were not serving in Revenue on Integration Day (1 January 2003) and who do not benefit from the provisions of the final offer dated 15/10/03.” This document also stated on the final page that “Only officers serving on Integration Day will be entitled to benefit from this offer.”
I am advised by Revenue that a copy of the letter from the then Chairman, dated November 2002 referred to above and that issued to all staff, was provided to the Deputy by email dated 24 November 2021 to his Oireachtas email. Copies of the other documents referred to in this reply will be provided to the Deputy. The terms of the Integration Agreement are very clear as regards eligibility and there is no provision for payment of the APTH other than under the terms of the Integration Agreement.
