When it was originally announced, one of the more difficult aspects of the Pension Levy was that it applied to all income of all workers who were members of Public Sector Pensions Scheme.

This affected a lot of part-time workers, who were either in a scheme or who were entitled to a retirement gratuity, like retained (part-time) Firefighters. All such workers were required to pay a levy of 3% regardless of how much they were earning.

This was addressed in the Supplementary Budget in April, when the Minister changed the arrangements in relation to the Pension Levy such that the first €15,000 of income was exempted entirely from the Levy.

This was a welcome change, but it appears to have been overlooked somewhat by the media, to the extent that a lot of part-time workers are not aware of it.

I thought I’d do my bit to redress this by publishing the change here.