Dáil Éireann Debate, Wednesday - 18 June 2025
53. Deputy Pearse Doherty asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if any retired civil servant contacted any branch of Government or State to highlight the undercharging of chargeable excess tax and withholding tax on pensions above €2 million; and if he will make a statement on the matter. [33010/25]
Amharc ar fhreagra54. Deputy Pearse Doherty asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number of cases that involve overpayment of over €250,000, €200,000, €150,000, €100,000, and €50,000, respectively, of the 30 cases of senior civil servants overpaid chargeable excess tax and withholding tax, in tabular form; and if he will make a statement on the matter. [33012/25]
Amharc ar fhreagra55. Deputy Pearse Doherty asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the total number of retirements form the position of Secretary General each year since 2010; the average pension pot at the time of retirement; the number of secretary generals retiring with a pension pot above €2 million; and if he will make a statement on the matter. [33013/25]
Amharc ar fhreagra56. Deputy Pearse Doherty asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to outline the time period when the 30 civil servants with irregularities in payment of chargeable excess tax and withholding tax retired; and if he will make a statement on the matter. [33014/25]
Amharc ar fhreagra57. Deputy Pearse Doherty asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation in relation to the over payment of senior civil servants the total value of over payment related to chargeable excess tax (CET) and withholding tax (WHT) respectively; to outline the total value of CET and WHT collected in the correct manner from civil servant in the same time period and the total collected in the correct manner from the 30 cases involved specifying CET and WHT amount separately; and if he will make a statement on the matter. [33015/25]
Amharc ar fhreagra58. Deputy Pearse Doherty asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation in relation to the overpayment of 30 senior civil servants, the number of them who held the position of Secretary General of a Department at some time in their careers; and the range amount of overpayment for this cohort. [33016/25]
Amharc ar fhreagra59. Deputy Pearse Doherty asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the total value of overpayment to Ministers; the total value of underpayment of Ministers; the total value of overpayment to senior civil servants; the total value of underpayment to senior civil servants; the total value of overpayment of the 30 cases of senior civil servant broken down by chargeable excess tax and withholding tax. [33017/25]
Amharc ar fhreagra60. Deputy Pearse Doherty asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if any of the 30 cases of senior civil servants that underpaid chargeable excess tax and withholding tax were the same as the 15 cases highlighted in 2024 by the Comptroller and Auditor General (details supplied) which were payments were not transferred from NSSO to Revenue; the total amount of tax and interest that was transferred to Revenue; and if he will make a statement on the matter. [33056/25]
Amharc ar fhreagra61. Deputy Pearse Doherty asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the total number of civil servants that retired each year from 2010 with a pension pot of over €2 million, in tabular form; and if he will make a statement on the matter. [33057/25]
Amharc ar fhreagra62. Deputy Pearse Doherty asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the total amount of chargeable excess tax and withholding tax due and paid from civil servants since 2010; and if he will make a statement on the matter. [33058/25]
Amharc ar fhreagraI propose to take Questions Nos. 53 to 62, inclusive, together.
In relation to the review of CET and WHT, the NSSO review is ongoing. To date, this has identified a small number, approx. 30 cases, of retired senior Civil and Public Servants who are impacted by the late application of appropriate CET and WHT taxes. The individual liabilities range from a few hundred euro to approximately €280,000.
Engagement with this cohort of retirees is now underway to establish how each individual wishes to discharge their tax liability. The NSSO is unable to supply more detailed grade specific information such as the number of Secretaries General impacted, because of the risk that individuals may be identifiable from the information supplied.
In terms of the value of the tax liabilities related to CET and WHT which are now owed (the range of liabilities and time-frames), the NSSO cannot supply accurate figures at this point in time as the review is ongoing and a number of the figures are awaiting validation.
Since 2015, when the NSSO began processing and recouping CET on behalf of Vote 12, a sum in the region of €620,000 has been collected in respect of the same liabilities. Revenue permit the repayment of CET for public service pensioners by way of a regular deduction from a member’s pension over an agreed period of up to 20 years from the date of their retirement. This is a standard repayment option for CET applying to public service pensioners and is prescribed in tax legislation and Revenue guidance. As such, this collection figure will continue to rise in line with the recoupment options selected by the people concerned.
None of the impacted cohort from this review were part of the cases highlighted in 2024 by the Comptroller and Auditor General. In addition, there are no pension overpayments or underpayments related to this cohort. The issue relates to delayed CET and WHT tax liabilities that are outstanding and are currently being addressed.
Another issue relates to the incorrect application of pension deductions for most members of the current Government, Ministers of State, some members of previous Governments and recent office holders.
Due to administrative errors, members of the current Government, some members of previous Governments and a number of office holders have had incorrect application of pension deductions. This relates to superannuation deductions and Additional Superannuation Contributions (ASC) with respect to salaries, allowances, and gifted income.
The NSSO has commenced a process to contact Ministers to outline the issue to them and to make arrangements for the recoupment of monies owed or to issue refunds as appropriate.
As these are personal matters relating to individual workers’ pay, I am not in a position to disclose individual amounts. However, the amounts range from hundreds of euros to the low €30,000s in terms of monies to be recouped. A number of ministers are due refunds ranging from hundreds of euros up to the low €20,000s. Some Ministers are unaffected.
