I propose to take Questions Nos. 222 and 224 together.
Details of the recently announced Incentivised Scheme of Early Retirement, ISER, in certain areas of the public service were outlined in Annex D of my Financial Statement of 7 April last. Officials of my Department are finalising the operating details of the Scheme for the civil service. The civil service circular, which will be issuing very shortly, will be used as a template for the operation of the Scheme in other appropriate areas of the public service, although there may have to be modifications to accommodate the particular needs of those areas.
In general, the Scheme will be subject to local management arrangements and controls to ensure that its operation does not undermine the effective delivery of services to the public. The Scheme will not apply to members of An Garda Síochána or where any other arrangements for early retirement already exist. In addition, it will not apply where the recently announced moratorium on recruitment and promotion allows retiring staff to be replaced.