Retained firefighters are subject to the pension-related deduction as they are entitled to join the Local Government Superannuation Scheme and receive a pension and lump sum from a local authority. Those who do not take that option are eligible for a non-contributory retirement gratuity arrangement. Under the Financial Emergency Measures in the Public Interest Act, retained firefighters are, therefore, subject to the deduction.
However, in the recent Supplementary Budget, I announced a change to the structure of the deduction which will exempt the first 15,000 euro of earnings. This should benefit retained firefighters, especially those with no other public service employment.
The Deputy will be aware that I undertook during the Dáil debate on the deduction to have the case of the retained firefighters examined to see if there are exceptional circumstances with regard to this group of public servants. That examination is in progress.