In summary, the pension-related deduction introduced by section 2 of the Financial Emergency Measures in the Public Interest Act 2009 applies to (i) public servants who are (ii) employed by or hold an office or position in a public service body and who (iii) are members of a public service pension scheme or are entitled to a benefit under such a scheme or receive a payment in lieu of membership in such a scheme.
Public Service bodies include the Civil Service, the Garda, the Permanent Defence Forces, Garda Force, local authorities, the Health Service Executive and vocational education committees. In addition any statutory body or company or body corporate (or subsidiary) established and financed wholly or partly by a Minister (whether by share issue or guaranteed loan or money provided) in respect of which a public service pension scheme exists or applies or may be made is a public service body for the purposes of the Act. Any body funded by the Oireachtas or by the Central Fund and in respect of which a public service pension scheme exists or applies or may be made also is defined as a public service body.
As the Deputy is aware, the Act was introduced in the context of the widely accepted need to give priority to the stabilisation of the public finances and to reflect the substantial benefits generally available to staff under public service pension terms.